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Opinion 98-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-1
… , 96 AD2d 154, 468 NYS2d 233; Grich v Wood & Hyde Leather Co., Inc. , 74 AD2d 183, 427 NYS2d 96). No part of a statute … , 36 NY2d 526, 369 NYS2d 655; Grich v Wood & Hyde Leather Co., Inc. , supra , 74 AD2d 183, 427 NYS2d 96; Direen …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 97-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to the funds of their rights to the property nor does it affect the court's jurisdiction over the moneys. In fact, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Special 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
Information for members about special 20 year retirement plan for Tier 1 and Tier 2 investigators assigned to the office of a district attorney
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmFinancial Management Practices
… agreements, and permit holders has not been sufficient to cover the District’s annual needs. Specifically, the … significantly and its reserves have been liquidated to cover significant liabilities resulting from litigation. …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOpinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … Usefulness (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy facilities or equipment subject to an energy …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 682
… after clarification and direction from the Governor’s Office of Employee Relations regarding eligibility and … the new method of calculation, employees must be in an M/C non-statutory Annual or Hourly position immediately prior … who are moving from bargaining units other than M/C are not eligible for this new method of calculation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 93-22
… MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys … a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys erroneously reported by a …
https://www.osc.ny.gov/legal-opinions/opinion-93-22CUNY Bulletin No. CU-854
… is to provide agency instructions for processing the CUNY 2026 rate increases for Maintenance Worker Titles. Affected … of Teamsters. The Consent Determination provides for a 2026 rate increase for employees in Maintenance Worker Titles. Effective Dates: The 2026 rate increases for the Maintenance Worker titles are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesOpinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Internal Control System Components
… period January 1, 2013 through August 11, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsOpinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5The Survivor’s Benefit Program for New York State Management / Confidential Employees
… employees, the Survivor’s Benefit Program ensures that your survivors will receive a death benefit if you die before … hours, and your salary was paid directly from State funds (it must be equivalent to the minimum annual salary for an … if that payment does not equal your annual salary. If you do not qualify for an ordinary death benefit, the survivor’s …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with disabilities between the ages of three and … To determine whether the costs reported by Elmcrest Childrens …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In response to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Park, New York, is an SED-approved provider of preschool special education services. Ganrormic serves about 35 … 30, 2014, Ganrormic offered one SED rate-based preschool special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). … of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … Interest New York State Health Insurance Program: United HealthCare - Empire Plan Drug Rebate Revenue ( 2016-S-7 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followOversight of Nurse Licensing
… within 180 days. Any investigations that remain open after 360 days are upgraded to a Priority 1 status. Annually, the … (Priority 2–4) investigations that exceeded the 360-day benchmark were not reclassified as Priority 1. 327 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Agencies Bulletin No. 1126
… (full and part-time), hourly and per diem employees in CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, GSEU, PBA and … is effective 1/1/12 for all eligible employees Background A memorandum of Understanding (MOU) between each of the … had extended the Military Leave Benefits though 12/31/12 in response to the continuing need for New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1125
… field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting to occur. Agency Actions Agencies that encounter an edit when attempting to populate the Social Security Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits