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Opinion 91-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … still represents our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , … of office. That opinion was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Oversight of Select High-Technology Projects (Follow-Up)
… intended employment goals. We found that ESD had provided millions of dollars to private companies in high-tech sectors … spent and was producing the intended results. Despite millions of dollars of State funding, selected high-tech …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followVillage of Greenwich – Justice Court Operations (2014M-023)
… Key Findings The Justice did not consistently perform bank reconciliations and did not compare the reconciled bank … there is a weakness with the system because the receipt number and date can be altered or deleted after the receipt … the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… for meals and incidental expenses (M&IE) based on per diem rates established by the United States General Services … travel within the continental United States. The per diem rates vary by location and year. In some cases, a traveler … for guidance on when this applies. The maximum per diem rates are updated annually in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownOpinion 91-27
… public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY -- Conveyances Generally … Whether the county may make the proposed conveyance in view of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 88-78
… retain its police department which would then be made up only of one or two part-time officers? (3) What would be the … regard to retaining a village police department consisting only of two part-time officers, we note that Village Law, … State law to be charged on a town-wide basis, to be raised only on a part-town basis (1980 Opns St Comp No. 80-334, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-78XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… original contract. The state agency is able to justify an amendment to the existing contract as an emergency award that … the third-party contracts let pursuant to the contract amendment are contracts “for” the State and are subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Selected Aspects of Incident Intake and Investigation
… Law, Center officials concluded that the Center is only authorized to provide the State Comptroller with …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate … duplicate CINs or the cost of associated managed care premiums when prioritizing cases for review. Key … To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationOpinion 89-7
… see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… a process to verify that Unit Hold Incentives are paid only to eligible landlords. According to DSS records, a total … Monitoring monthly rent payments to ensure that DSS is only paying for units that are occupied by CityFHEPS clients. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsOpinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC … in that section applies to all outstanding indebtedness of the political subdivision without regard to whether the …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Unified Court System Bulletin No. UCS-266
… because OSC is not a party to the relationship between the unions and its members and because the process for initiating … union membership varies by union, OSC must rely upon the unions for the information necessary to determine whether and … via electronic file submissions to OSC. Currently, certain unions submit membership and dues deductions transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625
… because OSC is not a party to the relationship between the unions and its members and because the process for initiating … union membership varies by union, OSC must rely upon the unions for the information necessary to determine whether and … via electronic file submissions to OSC. Currently, certain unions submit membership and dues deductions transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… confirm the proper amount, correct any mistakes and only approve the claim for the corrected amount. If the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsOpinion 98-5
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Administration of Mitchell-Lama Waiting Lists
… Purpose To determine if Mitchell-Lama Housing Program units are assigned to eligible tenants in … through February 21, 2017. Background The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative housing to middle-income families. There are currently 152 …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOpinion 89-23
… to your letter asking whether a village may allow the New York State Division of Parole to utilize space in the … educational services, fire district, the state of New York, or the government of the United States and any … consideration, to an agency or department of the State of New York (see, e.g., 1988 Opns St Comp No. 88-26, p 47). …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-17
… or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, 1978, p … p 154, with regard to the dedication of park land in a subdivision, still represent the position of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-17