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Opinion 91-6
… -- Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- … law, authorize the purchase of commodities from vendors holding federal General Services Administration contracts. … may authorize the purchase of commodities from vendors holding federal General Services Administration (GSA) …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Enterprise Charter School - Procurement (2019M-06)
… quotes or requests for proposals when required, review all quotes received and publically advertise to meet …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Hicksville Water District – Competitive Quotations (2013M-233)
… of our audit was to assess the internal controls over the District’s financial operations and other financial related … 2012, to March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233DiNapoli: MTA Financial Outlook in Precarious Balance
… needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls … in 2023, $2.8 billion in 2024 and $3.3 billion in 2025) predominantly through the use of $10.5 billion in … In 2025, when federal aid runs out, the MTA plans to balance its budget through more than $1 billion of deficit …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceOpinion 2005-7
… outside a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water … §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of … , for the collection of water or sewer user fees, charges, rates or rentals, or special assessments not collected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7III.6 SFS Reporting – III. Statewide Financial System (SFS)
… to create and/or execute custom queries against a set of core financial data and to pull out desired information in a … provides direct access to the SFS. As transactions and/or status updates occur, they are immediately reflected within … For example, if a voucher was paid within the SFS, the status would be correctly reflected within applicable reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingOpinion 96-12
… by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the State Legislature. … coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the … each fire district shall begin on the first day of January and end on the thirty-first day of December". There is no …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Inappropriate Payments Related to Procedure Modifiers (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, … Payments Related to Procedure Modifiers (Report 2016-S-63 ). About the Program The Department of Health … payments we identified. Of the initial report’s two audit recommendations, one was implemented and one was …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followRebates and Discounts on Physician-Administered Drugs (Follow-Up)
… Purpose To determine the extent of implementation of the five … such as chemotherapy, are administered to patients by a medical professional in an office setting. To reduce … to certain qualified providers. Providers are required to pass on the savings to Medicaid when they submit claims for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followState Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer receiving a … earnings is required. This may occur when an employee is on a Paid Leave of Absence and receives a military stipend, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendAlbany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Ellenville Central School District – Network User Accounts (2022M-18)
… pdf] Audit Objective Determine whether Ellenville Central School District (District) officials ensured network user … corrective action. … Determine whether Ellenville Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Opinion 94-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority contracts with a residential … that status as tenant member of housing authority is not deemed incompatible with, or a forfeiture of tenancy). …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 93-3
… GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for … policies and procedures. You ask whether a fire district is required to advertise for sealed bids to engage the … Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 96-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing insurance … agency through which town's insurance placed) -- Interest in Contract (arising from general concern with overall …
https://www.osc.ny.gov/legal-opinions/opinion-96-6NY-Sun Incentive Program
… Purpose To determine whether the New York State Energy Research and Development Authority (Authority) … help establish a self-sustaining and self-sufficient solar industry in the State. The roughly $1 billion will be paid …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… Thomas P. DiNapoli today announced that an audit of the New York City Department of Education (DoE) found it did not report hundreds of violent and disruptive incidents to the State Education Department … him into the surrounding desks and onto the floor; 13 sex offenses; and 2 incidents of confiscated weapons. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsState Agencies Bulletin No. 1890
… to inform agencies of the content information for the 2020 Form W-2. Affected Employees All employees who receive a Form … 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … 2020 Form W-2s, the IRS is allowing employers to mask the first 5 digits of employee’s Social Security numbers on their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020Accounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsDiNapoli Releases Analysis of State Financial Plan
… State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal … continue to update and expand the COVID-19 Relief Program Tracker to support this effort. Monitoring Risks to Economic …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-plan