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Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services … would be supervised by a single superintendent of public works. All officers and employees providing services … or contract basis, or for the provision of a joint service. The term "joint service" is defined as the joint …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2-response.pdfState Comptroller DiNapoli Releases Audits
… to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (collectively referred to as “rebates”) and remit the rebate revenue to Civil Service. … and 25 drugs, auditors identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOpinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited … Whether the village board of trustees may determine on its own motion to construct the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Town of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its highway … the Program The elected five-member Board, composed of the Supervisor and four Board members, is responsible for the general management and control of the Town’s operations and finances including overseeing …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Agencies Bulletin No. 1759
… Purpose To inform the Tug Hill Commission of the implementation of the New York State Paid Family Leave program Affected Employees As of August 22, 2019, all employees in Bargaining Unit 78, Tug … To inform the Tug Hill Commission of the implementation of the New York State Paid Family Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community Supervision (DOCCS) has … EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY– the Executive’s program for pursuing energy … environment and public health by reducing the emissions of greenhouse gases and other pollutants, and supporting …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … charges for car rentals. The total costs associated with these travel cards was $118,843. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesTown of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and exceeded its authority under New … Determine whether the Town of Berne Town Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… receipts totaled $33.2 billion through the first quarter of State Fiscal Year (SFY) 2025-26, $580.5 million higher than the most recent Division of the Budget (DOB) estimates. State tax collections were also $3.3 billion higher than the first quarter of 2024, according to the monthly State Cash Report released …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterUnified Court System Bulletin No. UCS-106
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implement agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerOversight of Child Protective Services
… Objective To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and … To determine whether the Office of Children and Family Services OCFS effectively oversees …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOpinion 2007-5
… (need for transfer of monies from capital reserve fund in county) GENERAL MUNICIPAL LAW § 6-c: With limited exceptions, a resolution of the governing board of a county for the transfer of monies from a capital reserve … You ask whether a resolution of the governing board of a county, other than Westchester County, that provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 90-19
… letter concerning the relationship between a village and its fire department. You ask us to review and comment on the … not involve the rights and obligations of the village and its officers. We will, however, discuss in general the … each fire company is also authorized and required to have its own officers by virtue of its status as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Review of the Enacted Budget: State Fiscal Year 2021-22
… - (4) (4) (8) Miscellaneous Receipts 106 366 474 502 Mobile Sports Wagering 99 357 474 493 Allowance of Certain … and 40 percent to Community Grants Reinvestment Fund. Mobile Sports Wagering Online sports betting will be … A tax will be imposed upon the gross gaming revenue from mobile sports wagering. The rate of the tax will be …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … of New York Farmingdale State College (College) employee with travel expenditures totaling $212,573 for audit. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. WARC is reimbursed for these services through rates … included: $6,416 in personal service costs, consisting of $1,723 in bonus payment to the Executive Director and … $13,294 in other than personal service costs, consisting of $4,094 in staff awards; $5,638 in incorrectly allocated …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualOpinion 2009-1
… of its code of ethics is distributed to every officer and employee as required by General Municipal Law § 806 (2), and …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1