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Opinion 90-10
… in a reasonably safe condition extends not only to the road surface and shoulders, but also applies to other … 372, 455 NYS2d 457), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 … v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 90-15
… TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, … law, should be commensurate with the duties of the office. You ask whether a town board of a town which has established … in the absence or inability of the commissioner. If so, you ask whether the deputy police commissioner may be a paid …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Unified Court System Bulletin No. UCS-103
… Employees Employees represented by District Council 37 in Bargaining Unit SK who receive a paycheck or direct … SK $107.00 PL3 Note: This benefit also will be processed in paychecks dated December 13, 2006 for employees who … November 29, 2006 for whom the benefit was not applied in October. The benefit will be applied to all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsReview of Credit Card Expenses at Finger Lakes DDSO
… by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… COVID-19 report and the need for an independent commission to review the state’s pandemic response. The full op-ed is … conclusions. Especially baffling was a reference to my office’s 2021 audit that totally misstated our protocols … and plans can be improved to make us better prepared? How can we best protect the most vulnerable among us? The …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseUse, Collection, and Reporting of Infection Control Data
… Control and Prevention (CDC) concluded: "Once COVID-19 has been introduced into a long-term care facility, it has the potential to result in high attack rates among … also used to collect information on COVID-19 nursing home deaths. The Department also collects data through various …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataCUNY Bulletin No. CU-276
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in … will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed below are the union, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-275
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in … will automatically apply the Prepaid Legal Service Benefit for the calendar year 2006. Listed below are the union, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-275-prepaid-legal-service-benefit-cuny-employeesOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is … through October 27, 2017. Background The Department of Health (Department) oversees nursing homes in New York State … Division also acts as an agent for the U.S. Department of Health and Human Services, Centers for Medicare & Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOpinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a … or to consolidate districts (Town Law §206-a[1]; see State Comptroller's Report to the Governor on Laws of 1987, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 95-17
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY … such a gratuitous transfer. This is response to your inquiry concerning the use, in a sewer district, of …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial audit … of Health: Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36) … To determine the extent of … in our audit report Medicaid Payments for Medicare Part A Beneficiaries 2009S36 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followControls Over Cash Advance Accounts
… the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from agency … the activity in the Home Office Advance Account, with an authorized balance of $25,000, has declined from …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… New York has been slow when it comes to using some federal relief funds earmarked to alleviate the state’s … the funding at risk. Because there is a deadline on using federal COVID-19 funds, delays in allocating it to specific … HCR must work more efficiently to ensure the unprecedented federal relief funds help New Yorkers in need and are not …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingDiNapoli Announces State Contract and Payment Actions for April 2014
… nearly 4,600 payments valued at more than $7.8 million due to fraud, waste or improprieties. As the state’s chief … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … valued at more than $6.4 million. Open Book New York For access to billions of dollars in state and local government …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014Sullivan County – Fiscal Stress (2013M-81)
… of our audit was to determine the financial health of the County and identify causes of any identified fiscal stress … The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81State Agencies Bulletin No. 2197
… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct … and Tax Statements postmarked no later than January 31, 2024. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s will be available on January 12, 2024, in Control-D for agency review. To reimburse OSC for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct … Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements postmarked no later than January 31, 2025. … for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackOpinion 2008-4
… not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4