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Power of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected … if you don’t understand a letter you received. A Power of Attorney is a powerful document. Once you appoint someone, …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 2000-11
… the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) … OF HIGHWAYS -- Powers and Duties (removal of deputy appointed by town board) TOWN BOARD -- Powers and Duties (removal of deputy appointed by town board) TOWN LAW §32(2): A deputy …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesOpinion 92-41
… New York , 208 Misc 930, 145 NYSS2d 732, affd 2 AD2d 760, 154 NYS2d 427). Clearly, a fire district needs access to the … maintain highways and sidewalks in a fire district (see Highway Law, §§102[1],[15], 117, 118, 129; 140[1],[2],[18], … than the width of highways required by statute (see Highway Law, §§140[2], 284). This broad comprehensive …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys … Concerning a monthly report to the Justice Court Fund that erroneously reported bail forfeiture …
https://www.osc.ny.gov/legal-opinions/opinion-93-22City of Rome – Solar Power Purchase Agreements (2015M-290)
… the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, … Council. The City has entered into two power purchase agreements and lease agreements with a solar company that provides solar-powered … City of Rome Solar Power Purchase Agreements 2015M290 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring … its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesEnforcement of Commission Orders and Other Agreements (Follow-Up)
… audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public … potential mergers and acquisitions, rate cases, and other agreements with utility companies. Approval of these … with merger/acquisition Commission Orders and other agreements (including performance plans) and uses its …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followOpinion 90-16
… of health. You advise that the board member is a doctor, that he would be compensated at the rate of $60 per …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Town of Eagle – Wind Power Revenues (2014M-125)
… was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through … Key Findings Town officials did not properly review wind power revenues to ensure that the amounts received were … was to examine the Towns use of and longterm plan for wind power revenues for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesNew York State Debt
… 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, … 2010 2009C State of New York General Obligation Bonds, November 2009 2009AB State of New York General Obligation …
https://www.osc.ny.gov/debtGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… January 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The … medical service provided to recipients. The Medicaid Drug Rebate Program (MDRP) reduces state and federal expenditures … MDRP requires drug manufacturers to enter into a national rebate agreement with the Centers for Medicare & Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followAccessibility for People With Disabilities
… Title II of the 1990 Americans with Disabilities Act (ADA) prohibits discrimination on the basis of disability by state and local governments. Generally, under the ADA’s implementing regulations, a public entity may not deny … 2012, they may be used as a guide to determine when and how to enhance accessibility within pre-existing structures. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesOpinion 90-6
… This opinion represents the views of the Office of the State Comptroller at the time … Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … social services district may not accept a corporate grant for the purpose of providing day care services pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … food service fund to determine how much fund balance they can reasonably appropriate before they adopt their 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Opinion 91-2
… opinion. STATE COMPTROLLER -- Powers and Duties (public corporations -- scope of audit authority); (OTB's -- scope of … may request officials of an OTB corporation to fill out a form listing certain outside employment and business … [OTB] corporation, including its receipts, disbursements, contracts, leases, sinking funds, investments and any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 91-46
… our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , 76 NY2d … That opinion was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d 434, … article XIII, §7. Subsequent to that opinion, the Court of Appeals in National Westminister Bank , supra , held a county …
https://www.osc.ny.gov/legal-opinions/opinion-91-46