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Opinion 90-51
… the salary and expenses of the county coordinator and of temporary personnel who will be involved in data collection … will respond to a call from that particular location. The temporary personnel provide clerical and secretarial services … the establishment and administration by counties of "E911" systems. An "E911" system is "an enhanced emergency telephone …
https://www.osc.ny.gov/legal-opinions/opinion-90-51East Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2RFP#0001 – Online Financial Literacy Program
… 28, 2025 The Office of the State Comptroller (“OSC”) is seeking an Online Financial Literacy Program as detailed in … The Office of the State Comptroller OSC is seeking an Online Financial Literacy Program as detailed in …
https://www.osc.ny.gov/procurement/rfp-0001Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … If the permanent full-time police officer who is a member of a bargaining unit and is the highest ranking subordinate … would be entitled to a monetary payment in the amount of the lump sum payment made to the next subordinate officer …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Oversight of Select High-Technology Projects (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60 ). About … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOpinion 89-17
… You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of … claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is apparent that the voter approval requirements of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to … Enter the appropriate line number. The Action of Z12 will automatically default on the Description page. If … the Education and Government section at the bottom of the page. If the position is filled, a row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 734
… employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of 31 in the Agency Law Enforcement … employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… report its assessable expenses incurred in connection with the administration of Article VI and Article VII of the … Section 363 of the Vehicle and Traffic Law, the Department is responsible for tracking its cost of administering these Acts, and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalOpinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … incentive as constituting base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base … the village police department must be calculated as part of the base salary of those officers …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … in a default judgment. You ask whether a town or village is entitled to the fee provided for by General Municipal Law, … §361; Vehicle and Traffic Law, §1630), if such violation is evidenced by information obtained from a photo-monitoring …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). Fire districts are established for the … Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 92-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… New York City (local districts). Annual Medicaid payments for the Medicare buy-in program total approximately $1.3 … Our initial audit report, which was issued on October 26, 2012, determined that, from March 2006 through February … 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. We …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followOpinion 95-1
… -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care … care benefits to its retirees and ask whether the city is responsible for paying the cost of these benefits in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 91-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … before planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards … by board member's personal attorney) GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board … 2014. Background The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by their employers. The Board is also …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Overpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are … for Services Also Covered by Medicare Part B (2012-S-27) Department of Health: Overpayments for Services Also …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followReview of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). … To determine the extent of implementation of the five recommendations made in our initial report Review …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-follow