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Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 89-56
… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … a self-insured health insurance plan. As an incentive for employees to help identify charges made by health care providers for services not rendered, the town proposes to offer any …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Responsible Contractor Policy Annual Report Years for 2019 and 2020
For years 2019 and 2020, there was a total of $114,368,512 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2019-2020.pdfAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceOpinion 90-37
… for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 91-25
… to receive salary increases based on longevity (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of City of Ithaca , 29 Misc 2d 37, 215 … 520, pertaining to "longevity merit increases"; 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients … have other third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., … made for services that should have been paid for by a recipient’s TPHI. During the audit period, Gainwell’s …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthState Comptroller DiNapoli Releases Audits
… Operators, Conductors, and Bus Operators, drug/alcohol screening and medical examinations. The follow-up review … issues identified in the initial report. Of the report’s 10 recommendations, five were partially implemented and five … Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsOpinion 2005-7
… Law §198(3)(b) generally provides that a town board may permit any person or corporation owning real property outside … prescribed by the board. The town board may not permit such outside use if the use will reduce the water … must first be obtained ( id .). There are also additional permit requirements in section 15-1501(1) of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or … or employee from receiving, or entering into any agreement for, compensation for services to be rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of NYS penal law. Fines and Penalties 31401 Yes Civil Court Fines ordered by civil court justices. 31402 Yes Criminal Court Fines collected by … and lapsed appropriations. Rentals 32301 Dormitory Room Dormitory income for student housing at SUNY and CUNY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsCost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Comptroller DiNapoli Releases School Audits
… The district has computer/Internet use policies, but they have not been revised for changes in technology since … P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… officials did not provide cybersecurity awareness training to employees, they did not disable or remove unnecessary user accounts on the network and they … were not audited and approved before payment. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsOpinion 91-36
… ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village park trust fund moneys to develop facilities in town park) GENERAL … in which it is located, whereby the village would use park trust fund moneys to pay for additional recreational …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Center for Disability Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Center for Disability Services (CFDS) on its Consolidated Fiscal … To determine whether the costs reported by the Center for Disability Services CFDS on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualPandemic Planning and Care for Vulnerable Populations (2021-S-9) 180-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s9-response.pdfOpinion 2000-15
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) GENERAL MUNICIPAL LAW … as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15New York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdf