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Opinion 93-15
… Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … is required to annually account to, and submit its books for audit to, the town board with respect to private source … previous fiscal year "shall account with the town board for such moneys and shall produce all supporting books, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-21
… Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, lv den 69 …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 91-57
… the library board. Prior inconsistent opinions superseded. You ask whether library fund moneys of the village public … subsection 2.0020). Therefore, since section 259 does not expressly require separate bank accounts ( cf . … which may authorize the investment of library moneys even when the moneys are held in the custody of the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-17
… the county sales tax revenues not set aside for county or school district purposes shall be distributed to the towns in … the county sales tax revenues not set aside for county or school district purposes shall be distributed to the towns in …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 1004
… agencies that OSC has modified the Retirement Plan Table in PayServ for Plan Type “7X” (TRS) in order to achieve compliance with the pensionable overtime … Paychecks dated 9/1/10 Background As previously announced in Payroll Bulletin No. 960, on December 10, 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
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
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 91-19
… . Town Law, §176[14], relative to acquisition by gift of real property by a fire district), this Office has previously … of the gift by the donee (see, generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great … according to a profile of the region released today by New York State Comptroller Thomas P. DiNapoli. The report, … average and the loss of some large employers. “Central New York’s post-recession economy is in transition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingOpinion 94-6
… 83-13, p 14; see also Rysaka v Board of Education of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 89-20
… -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) … to this board. On behalf of the fire district, you ask what procedures would be appropriate. Initially, we note that it is our policy not to render opinions to officials of one …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Objective To determine whether the New York City Department of Finance (DOF) identifies and … from January 1, 2012 through February 1, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsCourse Offerings
… State residents. Key Findings CUNY officials attribute low graduation rates to socioeconomic factors that are … aid grants, which could ultimately cause them to drop out of school. Forty-nine of the 172 students (29 percent) we … required and elective courses. Improve advisor training to keep them up to date on degree requirements. Track students’ …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating … according to a series of briefs released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s … to the city could be subject to cuts or elimination. “New York City has already been notified of hundreds of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityElwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented were for appropriate purposes and were properly audited and approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Poland Central School District - Claims Audit Process (2018M-214)
… for appropriate purposes and audited and approved before payment. Key Findings With the exception of debit card … for appropriate purposes and audited and approved before payment. District officials made 36 debit card purchases … for appropriate purposes and audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Bay Shore Union Free School District - Procurement (2018M-212)
… totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Hoosic Valley Central School District - Financial Management (2018M-238)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board overestimated appropriations, which exceeded … $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Norwich City School District - Fund Balance Management (2018M-198)
… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans … whether District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198