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Procurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfOpinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 93-15
… purposes, may take into account a library's private source funds and, therefore, may request from the library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 92-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … aside for county purposes or educational purposes all or any portion of the net collections from a county sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… practice of Dr. John Gomes routinely waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the … pay medical claims for services provided to Empire Plan members. United contracts with certain providers who agree to … by United, to furnish medical services to Empire Plan members. United pays these “participating providers” directly …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … LLP waived Empire Plan members outofpocket costs and if so to quantify the overpayments made by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Greenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard … Determine if District officials had adequate controls to safeguard …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal … To determine whether costs reported by Hagedorn Little Village School on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOpinion 99-12
… Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to … the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brasher-winthrop-district-2021-47.pdfWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures … Background The purpose of our audit was to review the School's procurement and monitoring processes and procedures … or procedures for procuring professional services. School officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesLicensing and Monitoring of Proprietary Schools
… schools submit, we found that staff are conducting very little to no analysis of the financial documents schools …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 93-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' … (see, e.g., Town Law, §§81[1][d], 220[4]). September 2, 1993 Gerard J. Comatos, Esq. Philipstown North Highlands …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 94 - 23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period … The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andOpinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS … petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalThe Academy Charter School - Credit Card Expeditures (2019M-80)
Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80State Agencies Bulletin No. 2091
… amount will increase to $22,500 for calendar year 2023. An additional deferment is available to employees age … contribution amount for a combined maximum contribution limit of $30,000 in 2023. An additional deferment is also … contribution amount for a combined maximum contribution limit of $33,000 in 2023. Affected Employees CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda