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Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… Matters pertaining to noise complaints related to liquor license holders in New York City were addressed separately, … fine on the licensee and/or suspend, cancel, or revoke the license. The Authority has a total of 96 types of licenses … types of permits. Our audit focused on the largest retail license types (On Premises Liquor, Grocery Store Beer, and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsCity of Yonkers – Budget Review (B25-6-6)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6CUNY Bulletin No. CU-833
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… account had an unidentified cash balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … County Law (§300, et seq .), to fund certain activities in relation to the county's proposed installation and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51East Ramapo Central School District – Budget Review (B25-5-2)
… and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background Pursuant to … providing for an additional 4.38 percent increase, or $6.8 million, to the 2024-25 tax levy, which was ultimately … $1.9 million. The appropriation of approximately $12.6 million for payments of teachers’ retirement is likely …
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
… Request for Proposals Issued February 28, 2025 The Office of the State Comptroller (“OSC”) is seeking … links below. The solicitation, and other information as it becomes available, is available for download through the …
https://www.osc.ny.gov/procurement/rfp-0001Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next … Whether the police chief would be entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Oversight of Select High-Technology Projects (Follow-Up)
… high-technology (high-tech) sectors are highly valued targets of economic development due to a belief that they … remained to yield the overall employment and investment targets—in some cases, years after construction had been …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOpinion 89-17
… of judgments and claims in tax certiorari proceedings. New subdivision (1-a) provides that notwithstanding the provisions of subdivision (1) of section 3651, any school district may … and claims" arising from tax certiorari proceedings. New subdivision (1-a) also provides that any moneys in the …
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 describe how account codes will be charged in Fiscal Year … To inform agencies of the process for reporting line number changes and to describe how account codes 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
… Conservation of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of 31 in the Agency Law Enforcement Services Unit and 61 in the Security Supervisors Unit represented by Council 82. … Conservation of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original …
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
… the administration of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to … 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalOpinion 96-9
… den 38 NY2d 1004, 384 NYS2d 441; see also Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-7
… subject of the agreement (see, NY Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 … Law, §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
To determine the extent of implementation of the five recommendations made in our audit report Improper Payments Related to the Medicare BuyIn Program 2010S
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followOpinion 95-1
… costs of such benefits. February 15, 1995 Paul L. Wollman, Esq., City Attorney City of Amsterdam …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Assessment 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 (Board) has adequate … The purpose of this performance audit is to determine whether the Workers Compensation Board Board has adequate procedures …
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)
… made in our audit report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background … payer. As a secondary payer, Medicaid pays the balance not covered by Medicare which would otherwise be the financial … Department of Health: Overpayments for Services Also Covered by Medicare Part B (2012-S-27) Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-follow