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South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates five … competitive methods when procuring professional services in compliance with its adopted policy. … KatonahLewisboro …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fOpinion 88-19
… §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the … group has requested the town board to hire an attorney for the purpose of commencing legal action to enjoin a private corporation from using property within the town for a landfill. You inquire whether town funds can be …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 2002-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … entitlement age, or the coverage and amount of any life insurance utilized in the program. Amendments to a service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1County Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant … State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to … for Medicaid. Although the takeover provides some welcome relief, the savings are insufficient to offset anticipated …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 95-18
… discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with … cemetery) VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in connection with … may, by local law, impose a one-time maintenance fee to be paid at the time of purchase of each burial lot in a …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2State Agencies Bulletin No. 1627
… This Legislation authorized the creation of a new Tier 6 pension plan that included a Voluntary Defined Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… This Legislation authorized the creation of a new Tier 6 pension plan that included a Voluntary Defined Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcOpinion 93-19
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COURTS -- … you requested our opinion regarding whether a fee should be charged for certificates of adoption or certified copies … court in that proceeding which is required by law to be recorded and the recording of any letters required by law to …
https://www.osc.ny.gov/legal-opinions/opinion-93-19State Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes … e-mailed to the Position Management Mailbox. … To provide payroll system users with information regarding the changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processPublic Health – 2023 Financial Condition Report
… grew by $3.6 billion (13 percent) to $31.3 billion in SFY 2022-23, its highest level ever, due in part to higher enrollment levels impacted by federal … implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal Medicaid funding during the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthXII.5.D Selecting the Appropriate Location – XII. Expenditures
… method, and as a result, agencies can no longer rely on the default location. Instead, they must review and pick … CLAIM00201,…etc. To be used only by the Office of the State Comptroller (OSC) when making payments to additional … used by agencies when making payments to the Receiver of Taxes. Guide to Financial Operations REV. 04/01/2017 … When …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Agencies Bulletin No. 1886
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 New York State employees who are members of the VDC are affected. … entry may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1886 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcMedicaid Program – Improper Episodic Payments to Home Health Providers
… 31, 2015. Background Effective May 1, 2012, the Department of Health (Department) implemented the new Episodic Payment … episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode … mechanisms to identify and recover overpayments when CHHAs do not bill according to Department guidelines. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersOpinion 90-49
… we concluded that an improvement district commissioner who does not work a full day is entitled only to a proportionate … to a per diem allowance. We concluded that section 214 does not require that services for the district be rendered … Upon reconsideration, we now believe that Opn No. 81-179 does not correctly set forth the rule in New York with …
https://www.osc.ny.gov/legal-opinions/opinion-90-49South Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1