Search
Opinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Comptroller DiNapoli Releases Audits
… and not providing all requested information. New York Power Authority – Selected Management and Operations … Order 88 (EO 88), which mandated a 20% improvement in the energy efficiency performance of State government buildings … TPHI. During the audit period, the contractor did not bill TPHI carriers or initiate provider reviews for the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 2024-1
… seeks to be on track for the replacement of a total of 300 service lines. 19 II. The Federal and State Funding …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mSouth Glens Falls Central School District - Fund Balance (2018M-90)
… exceeding the 4 percent statutory limit. The unemployment insurance reserve was overfunded and accumulated enough funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to … $4,086 were deposited between 11 and 14 days after the date the faculty advisor brought the funds to the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca 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/west-seneca-school.pdfProcurement 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.pdfDiNapoli: State Faces Potential Budget Gaps
… or one-time resources are from the State Insurance Fund, Mortgage Insurance Fund and other funds. All Funds PIT …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsOpinion 88-45
… Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for … can be used for current purposes on the basis that it is an unexpended balance of an appropriation." We note that 4 … of paying debt service on the bonds. Further, there is nothing in section 165.00 which restricts the use of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the county's rules and … located within a county which has established a plan is eligible to participate in the plan (see 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-12
… who are elected or appointed town officials. Pursuant to General Municipal Law §806, however, a town board may … from voting on matters relating solely or primarily to the salaries of family members. You ask whether town board members are required to abstain from voting on resolutions setting salaries for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose to receive services from out-of-network (non-participating) providers. United reimburses …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… identified implant overpayments totaling $894,315 (over 300 percent more than the $208,993 that Empire recovered). …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are … protection of the environmental benefits of the State’s forest resources. The audit covers properties that received … Conservation is adequately monitoring the 480480a private forest programs to ensure forest land is appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsManagement of Indoor Air Quality for Individuals With Asthma
… from April 2014 to January 2021. About the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common and costly diseases, … often requires emergency care and hospital admission and is responsible for a high number of missed school and/or work …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthma