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Opinion 91-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-4MTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in … To determine whether the MTANYC Transit Medical Assessment Centers performed medical examinations for …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 2007-5
… item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … item of equipment into another capital reserve fund is subject to permissive referendum requirements. General … Municipal Law § 6-c [2]). The term "capital improvement" is defined to include "[a]ny physical public betterment or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 88-35
… to competitive bidding (see Exley , supra ; Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593). In the case of an …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway … Concerning installation of sewer pipe for a village sewer project in conjunction with …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Employer's Guide
… The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating employers to help them do their Retirement Systemrelated work …
https://www.osc.ny.gov/retirement/employers/employers-guideExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … Instead, expenses were reimbursable on the basis of PMA’s actual cost. However, the contract extension, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOpinion 89-54
… area. Subdivision 8 of section 209-q provides that the cost of constructing such an improvement shall, as the town … If the town board determines that some or all of the cost of an improvement is to be borne by the area of the town outside of any villages, that portion of the cost to be borne by the area of the town outside of any …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Conservation Fund – Sources and Uses of Funds
… Purpose To determine whether Conservation Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable State law and … To determine whether Conservation Fund Fund revenues are accounted for properly and whether …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsReview of the American Academy of Pediatrics
… made to American Academy of Pediatrics, District II (AAP) for various immunization initiatives under contracts C028275, … Immunization Bureau receives grants from the Center for Disease Control and Prevention (CDC) for outreach activities that provide information on …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsDiNapoli Announces $500 College Savings Sweepstakes
… $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes will be put in a new or existing 529 College Savings Program Direct Plan account. The New York 529 College Savings Program, an investment tool designed to help …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesState Police Bulletin No. SP-230
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including Englewood. Empire’s payments to … costs to acquire them. Key Findings We reviewed one claim payment to Englewood for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately $46,000 … obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once … This section explains the process for paying interest pursuant to the Prompt Contract Law once …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some … contractor applies its allocation policies and procedures on a consistent basis to State programs and other operations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXII.9.H Audit Recoveries – XII. Expenditures
… Business Units for recovering moneys due and owing to the State from contractors. The State Comptroller has authority, as a function of his … an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; State Finance Law § … Business Units for recovering moneys due and owing to the State from contractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesVI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an organized structure for identifying financial … – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … The Chart of Accounts COA is the foundation of the SFS and provides the State with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsTown of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Accounts Payable Advisory No. 71
… Form 1099-NEC. Payors now report non-employee compensation on Form 1099-NEC rather than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC populated 1099-MISC and … Financial System (SFS). On October 25, 2021, New York State will implement updates to the SFS to accommodate the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reporting