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Opinion 2006-6
… may grant vacations, sick leaves and leaves of absence, with or without pay, to its “officers or employees,” and … applies equally to leaves of absence. As is the case with time off for illness, an elected town officer may … personal reasons. The decision to take such time off lies with the elected official, not the town board. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2010-2
… stations to a foundation, rather than to seek the highest bid, was held not to be arbitrary and capricious. The …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract with private ambulance company) -- Fire Districts (contracts for "back up" services with private ambulance company) FEES …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-37
… section 11.00(a)(29) does not apply to passenger vehicles with a seating capacity of ten persons or less, such as a … vehicle to be used as a police car may be financed with the issuance of capital notes or bonds only when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 2005-5
… department shall be increased to the same extent and with the same conditions as the other compensation received … 207-m(2) defines “other compensation” for this purpose, with certain exceptions, as “all other forms of benefits … negotiated between public employers and public employees with respect to any benefit provided by or to be provided by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50IDA Reform
… / S.5867 (Marchione) – To increase the accountability and improve the efficiency and transparency of the operations of industrial development agencies and authorities (IDAs) by requiring standard application …
https://www.osc.ny.gov/legislation/ida-reformFire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and control …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlMedicaid Program – Improper Payments for Brand Name Drugs
… law directs pharmacies to substitute prescribed drugs with less expensive drugs containing the same active … this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name … $1,011,990 in potential cost avoidance associated with 27,455 Medicaid FFS claims for drugs that appear to be …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsTown of Groton – Long-Term Planning (2022M-113)
… for the highway capital equipment needs. Provide the Board with written recommendations as to what highway machinery, … and equipment should be purchased. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113State Agencies Bulletin No. 2082
… of this bulletin is to provide agencies with instructions for processing the 2021-2022 Firearms Training and Safety … be eligible to receive an incentive payment in return for participating in an agency-directed training program … beginning in Pay Period 17L, paychecks dated 12/15/2022 for Institution and Pay Period 18L, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyTown of Danby – Claims Processing and Procurement (2022M-127)
… Properly audit and approve all claims timely. Comply with Board policies and statutes requiring competition when … goods and services. Town officials generally agreed with our recommendations and indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127The Child School – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … services to New York City children between 6 and 21 years of age. The School is certified to provide special education … salary expenses for 70 employees; $168,579 in excessive pension costs; and $41,523 in bonuses that were not supported …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualInternal Control System Components
… Assistance’s (Office) management of its internal control system appropriately addresses all five components of … expectations for internal control in State agencies and public authorities, and provide guidance to State officials on …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community Services, Inc. … program to children with disabilities between the ages of three and five years. During the 2013-2014 school year, … phone expenses, $2,781 for staff gifts, and $2,194 for office expenses. These expenses were insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualAdoption Subsidy Program (Follow-Up)
… to adoptive parents were supported and in compliance with governing regulations. The Office of Children and Family … found that payments were supported and were in compliance with governing regulations when children were placed in the … for the overpayments identified in our prior report. With regard to future subsidy payments, OCFS has only been …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… State Development Corporation's personal services contract with former New York State Council on the Arts Executive … Heather Hitchens for necessity, propriety and compliance with State law and ESDC's internal contracting guidelines. … work at the Council, ESDC began a consulting contract with her for cultural tourism services. Under this agreement, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 88-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … operation to private parties ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Benefit Eligibility Assessment Process
… by counties and local governments. HRA is responsible for administering these public programs in New York City. As … the governing regulations. Develop accurate outcome codes for all resolved cases. To HRA: Take action to reduce the HRA …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processReal Estate Portfolio
… Regional Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … each authority to maintain adequate inventory controls for its property and report annually on all property held. It …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolio