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Opinion 90-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys … paid must be credited to the taxable real property located in such district in the next succeeding assessment of town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Local Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2004-9
… programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: … exception to competitive bidding in section 103(8) of the General Municipal Law. 1991 Opns St Comp No. 91-17, p 59 is … to the exception to competitive bidding requirements under General Municipal Law §103(8). Section 2803-a of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2006-3
… Public Service Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town … Service Law §212[6]; Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… Compliance Agreement Claims Processing Unit Contact Us weblink at … https://www.osc.ny.gov/unclaimed-funds/claimants/contact-us For error/reimbursements or claims Or call us at: 1-800-221-9311 (Monday through Friday, 8:00 am – 5:00 … of the State Comptroller there are several ways to contact us …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… in a privately-owned bus. August 15, 1989 Henry J. Holley, Esq., Town Attorney Town of Deerpark …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Annual Assessment of Market Orders for 2012, 2013, and 2014
… 1, 2011 through March 31, 2014 for the Apple, Cabbage, and Onion Research and Development Programs. Background Within … and Development Program, the Sour Cherry Market Order, the Onion Research and Development Program, and the Cabbage … Market Order, which is administered pursuant to a contract with the New York Apple Association, Inc. (NYAA). Key …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Oversight of Homeless Shelters
… uncertified shelters, we observed a range of substandard living conditions, the most egregious of which pose obvious … We also found numerous examples of other unacceptable living conditions, including trash piles stored in a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 93-16
… points under a service award program for responding to an alarm during his or her "regularly assigned work periods". … firefighter who is allowed time off to respond to an alarm during the period he or she is ordinarily expected to …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Security Over Critical Information Systems
… State Education Department (Department) information systems were sufficient to minimize the various risks associated with unauthorized access to these systems and their associated data. Our audit scope covers the … 850,000 licensees. The Department operates 120 computer systems to help support its activities, including four deemed …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsUpstate Medical University's Billing Practices
… of the most prevalent human diseases, such as cancer, diabetes, and heart disease. Its overarching mission is to … with over 30 insurance carriers to provide health care for their insured members. All hospitals operate knowing that … claims will be denied, and payments might not be obtained for services. Insurance carriers may deny payment for a …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… are secure operating effectively and available to continue pr …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSamaritan Village, Inc. – Chemical Dependency Services Program
… $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key … repayment for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programAudits
… The Office of the State Comptroller audits State and local governments … to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides …
https://www.osc.ny.gov/state-agencies/auditsTotal Spending – 2023 Financial Condition Report
… service function and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior year, State spending increased … billion in 2023. Since 2019, the growth in State spending (29 percent) has exceeded the rate of inflation (Consumer …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingAdvisory Council for the Retirement System
… NYS School Boards Association Bryant Kolner President Alliance of Public Retiree Organizations of New York Diana …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemState Agencies Bulletin No. 2136
… code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and most likely an increase on their tax withheld. Effective … check dated May 24, 2023, to increase the taxable gross and ensure taxes are correctly withheld. Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… to state agencies on: Assessing the need for equipment and software maintenance contracts; Determining price … those contracts; and Essential language for equipment and software maintenance contracts. Prior to obtaining equipment or software maintenance contracts, agencies need to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsOtselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58