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Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followState Agencies Bulletin No. 945
… earnings received by Senate and Assembly Members each calendar year must equal the amount of their statutory … prorated statutory salary, based on the number of calendar days actually served in the calendar year. In addition, if a Member on the Assembly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureSelected Management and Operations Practices (Follow-Up)
… initiative—EVolve NY—a program that focused on the installation of high-speed chargers. This program, … placement or use outreach efforts to encourage EV charger installation by its customers. Further, none of the planned … NY chargers at seven locations. We determined that the installation of EV high-speed chargers was as much as 2 years …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followAccessibility for People With Disabilities (Follow-Up)
… park system comprises over 250 State parks and historic sites, encompassing nearly 350,000 acres across 11 regions. … Parks had taken steps to ensure State parks and historic sites were accessible and could accommodate persons with … of the parks—was not always accurate. Although historic sites pose unique challenges due to their age and design, we …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followCollection and Use of Oil Spill Funds
To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 90-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Addiction Support Services During Emergencies (Follow-Up)
… any incidents. Further, in 2013, the State created the New York State Evacuation of Facilities in Disasters System …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followOpinion 94-11
… of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally … may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the fire department … General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, respectively). …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-44
… and salaries", but does not define these terms (see, e.g., Village Law, §5-500). In the absence of a statutory … including both salary or wages and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; … (emphasis added) and most fringe benefits, such as health insurance, are non-cash benefits not ordinarily …
https://www.osc.ny.gov/legal-opinions/opinion-90-44MTA-NYC Transit Medical Assessment Centers
… The audit covered the period June 30, 2011 through October 9, 2013. Background The MTA has six operating constituent … for MAC visits are reasonable Formally review the depot assignments to their designated MACs. Adjust depot assignments as warranted. …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 2005-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE … a symposium on violence by teens in the community to be conducted and hosted by a parochial school. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 90-13
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected with … for and at the expense of such municipality, any work of construction or reconstruction, including the removal and …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… $1,822,467 in payments for pharmacy claims that posed patient safety concerns or were not in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… same procedures; Inpatient claims billed with incorrect patient status codes and with high (intensive) levels of care …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to … and deeded. You ask whether monies held in a park land trust fund pursuant to Village Law § 7-730 may be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-67
… of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law … in the employment contract within the meaning of General Municipal Law, §800(3) if the mayor's partner is hired … conflict of interest under article 18 of the General Municipal Law. Article 18 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1360
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing … the Member’s Annual salary on the Compensation tab on the Job Data page as the Member’s statutory salary. Prorated … the Member’s Annual salary on the Compensation tab on the Job Data page for that period of time and round to two (2) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1360-2014-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1177
… Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … Reporting actions at the beginning of the academic year Teachers not returning in the fall of 2012 Change in Pay … Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for contract pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachers