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Opinion 89-47
… FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, … district and adding the whole of the dissolved district to an adjoining fire district. Such a proceeding must be undertaken pursuant to Town Law, §172-d. Absent the establishment of zones of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-38
… -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a retiree) CIVIL SERVICE LAW, … under which the school district will purchase insurance to provide for payments to the surviving spouses of those …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 92-23
… purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage tanks and the erection of a switching … commissioners which governs a town water district pursuant to article 13 of the Town Law, with the approval of the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 92-9
… General Municipal Law, §72-o authorizes a fire district to reimburse a volunteer firefighter for expenses and lost wages in connection with complying with a subpoena to appear at an attorney's office for pre-trial questioning. … officer of the fire district fire department, subject to any rules or regulations governing the department, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Interactive Maps: Language Access Service Needs Statewide (2022-S-38)
… To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide … Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies about important dates involved in the payment process as well as the payment terms available in the … Invoice Received Date; then, the SFS calculates the number of days from the Invoice Received Date to populate the date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… do not contain all the required information in sufficient detail. The elements of the IPE that were present often … each participant who requires one and contain sufficient detail. Develop a process to periodically evaluate the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsUse of Federal Funding for Election Technology and Security
… whether the Board of Elections utilized available funding from the 2018 Help America Vote Act Election Security … Key Findings Generally, the BOE has utilized available funding from its HAVA Security Grant to enhance the State’s … whether the Board of Elections BOE utilized available funding from the 2018 Help America Vote Act Election Security …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… Objective To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible … To determine whether the Department of Health Department took …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareState Agencies Bulletin No. 2214
… mass realignment process in PayServ. Access the Add/Update Position Info page using the following path: Main … > Position Management > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using the Pay Period Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221