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Opinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High School …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-50
… 184 we concluded that "metalizing" the interior of a water system standpipe also constitutes a "repair", rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Adoption Subsidy Program (Follow-Up)
… with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy … Related Audit/Report of Interest Office of Children and Family Services: Adoption Subsidy Program (2008-S-106) … To …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followRailroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … provides oversight of the inspection of railroad bridges in an effort to ensure public safety and decrease the risk of … require railroad bridge inspections to be conducted in accordance with formal bridge management plans and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programFire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … it serves. Background The Office provides services in both institutional and residential settings across the … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield's (Empire) … for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughHousing Preferences for Veterans (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Housing Preferences for … (NYC HPD). We specifically found two housing companies in Manhattan (Hamilton House and Clinton Towers) filled … December 23, 2014, of the three recommendations included in our initial report. Key Finding NYC HPD has made progress …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 89-30
… in the opinion. PERSONAL PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract) … under a contract with a private non-profit organization to provide senior citizens bus transportation, a town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 2005-5
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement … for the plan of which the next subordinate police officer in the village police department is a member is increased, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 2238
… Purpose: The purpose of this bulletin is to inform agencies that position pools … July 11, 2024 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsHazard Mitigation and Coordination (Follow-Up)
… New York City Emergency Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and scales of emergencies, including … plans that provide guidance to agencies on how to prepare for, conduct, and assess emergencies. In addition, Continuity …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
Determine whether the Town of Gardiner Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collections accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
New York State Comptroller Thomas P DiNapoli today announced a new reduction in management fees for the states 529 College Savings Programs Direct Plan
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planOversight of Transportation Services and Expenses (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation … vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage … repairs and maintenance costs. DOCCS did not monitor in-house maintenance expenses but, rather, relied on each …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and … U.S. federal government website where entities register to do business with the government, find federal contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … 2025 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A link … are updated with valid chartfield strings. If an agency does not believe that the chartfield string associated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsXII.4.E Electronic Invoicing – XII. Expenditures
… following entry methods: Direct Entry (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing … of invoices per month. Vendors will enter the eSupplier portal and manually enter invoices in the eSettlements … (PO). As such, agencies must issue PO to obtain goods or services from vendors that submit electronic invoices, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingBrownfield Cleanup Program
… whether the Department of Environmental Conservation (DEC) is effectively administering and monitoring the Brownfield … include direction on when program termination should be considered and what circumstances might constitute lack of progress, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programAdvisory Council for the Retirement System
… to the Comptroller on the formulation of policies in relation to the administration and management of the … to the Comptroller on the formulation of policies in relation to the administration and management of the Fund …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-system