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Opinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … action is still pending in the town court, is the property of the town. You ask whether a county, a town in the county, … within the town is entitled to receive distribution of cash bail forfeited in a town court in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 2007-2
… of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are … pursuant to a provision of law, including the expenses of election inspectors and expenses relating to the repair and … Whether amendments made to the Election Law require or permit the chargeback of election …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Facility Structure, Safety, and Health Code Waivers
To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at health care facil
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversCVS Health – Temporary Holding Account Rebate Revenue
… 1, 2014 through December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… that non-payroll disbursements were adequately supported, for valid District purposes and properly audited and … made 4,343 non-payroll disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other non-payroll disbursements totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Opinion 2000-9
… of service, as an inducement to continued competent and faithful service (see, e.g., Lecci v Nickerson , 63 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Averill Park Central School District - Payroll (2018M-255)
… [read complete report - pdf] Audit Objective Determine whether employee … to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Letchworth Central School District - Reserves (2018M-176)
… whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The … Recommendations Adopt a more comprehensive written policy and review reserves to determine whether they are necessary and balances are reasonable. Use excess amounts in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Hicksville Water District – Competitive Quotations (2013M-233)
… quotations. While the District’s policy requires that a copy of the written quotes be attached to the payment voucher …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Overview – Reporting Elected and Appointed Officials
… make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. … and appointed officials who: Are members of NYSLRS; and Do not participate in a time-keeping system that either … or tracks accruals used and confirms that full hours were worked. If you have questions, we may have answered them …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewDiNapoli: Positive Fiscal Outlook for Plattsburgh
… A steady population, an expanding tax base and a diverse economy have helped establish a stable … The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on … to the Canadian border, home to a state university and government offices, and an expanding manufacturing …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghOpinion 2001-5
… DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer … GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest … inconsistent. You ask whether a fire district may offer a reward for information leading to the conviction of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 92-51
… members of the agency or its executive director for the travel expenses incurred by the spouses of a member or the … the IDA or the executive director of the IDA for certain travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending out-of-town meetings …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Cheektowaga Central School District - Capital Project Management (2022M-90)
… Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District … for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Life Changes: Membership in a Nutshell
… can directly affect your financial future and the future of your loved ones. Whether you are just joining NYSLRS or have been a member for a number of years, this booklet will serve as a valuable resource to … any Military Service) (RS5042) form . Include as much documentation as you can about the period of employment …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… through New York State of Health, the Department’s online marketplace for health insurance; $1,052,058 in overpayments for claims billed with incorrect information pertaining to other health insurance coverage that recipients had; $813,412 in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… and enrolled in Medicaid. Through the screening and provider enrollment process, the Department gains a level of assurance over the OPRA provider’s validity to provide Medicaid services. It also allows the Department to verify the provider’s licensing and other credentials to furnish …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… Climate Action Plan to lower investment risks from climate change and transition the portfolio to net zero greenhouse gas emissions . “While climate change poses investment risks, it also creates opportunities … leader for his efforts to protect the Fund’s assets, address material risks from climate change, and pursue …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsOpinion 2000-23
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount … -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next … is the highest ranking subordinate police officer to the chief and who is a member of a negotiating unit, receives a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23