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Opinion 2000-23
… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … In the absence of any contrary indication in the statute, we believe the phrases "highest ranking subordinate" … aware that, in a proper case, the literal language of a statute is not controlling if the plain intent and purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Constitutional Amendment on Debt
… 2017-2018: A.10116 (Weinstein) – CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to article 7 of the constitution, in relation to authorization of debt to respond to acts of terrorism, a limit on the total amount of state-funded debt, and the refunding of …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 94-32
… if fire department ceases to provide service outside village or if fire department is dissolved); (authority to … FIREFIGHTERS -- Service Award Program (continuation if village fire department ceases to provide service outside village or if fire department is dissolved); (authority for …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Overview – Contribution Stabilization Program
… means employers may be able to amortize a portion of their invoice as rates increase or they may have to make an … program. If you have an outstanding amortization, your invoice will show CH57LAW 2010 , if you are in the CSP. If it …
https://www.osc.ny.gov/retirement/employers/csp/overviewOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … environment has been restored. The first priority for agencies once the system is available for use is to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOpinion 99-1
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement … assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable … 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of … Opns St Comp No. 79-620, p 117 and other opinions of this Office rendered prior to the 1989 and 1991 amendments to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-73
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… tax revenue? Audit Period January 1, 2020 – March 31, 2025 Understanding the Audit Area Counties are authorized to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62XII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the … State to pay a death benefit in the amount of $50,000 to an employee’s surviving spouse and/or children. The benefit is paid only if an employee’s death is a result of an accidental, on-the-job …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitVillage of Churchville – Procurement (2025M-140)
… by the Village’s procurement policy for one purchase for electric utility poles totaling $16,614. Additionally, the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140XV.4 Overview – XV. End of Year
… for Single Payment Refund vouchers and vouchers charging Federal funds, must be on or before the published deadline. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewOmnibus Procurement Amendments
… to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; authorizing the commissioner of the office of general services and state agencies to develop … to participation by state agencies in a system used by the comptroller to compile vendor responsibility information …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Medicaid – Federal Funding and New York
… program and the remaining funding is reimbursement for homecare services. The DOE is required by federal law to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, allowable and documented State expenses. Reimbursements to cash advance … For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the appropriate account … All cash advance accounts must only be reimbursed for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementElementary and Secondary Education – 2022 Financial Condition Report
… $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationVillage of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… complete report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not … Determine whether Town of Canajoharie Town officials properly budget for and …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Medicaid Program – Oversight of Managed Care Provider Networks
… to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 … managed care organizations (MCOs) maintain and monitor a network of providers supported by written agreements that is … the remaining deficiencies are compiled into a quarterly Statement of Agreement (SOA) for each MCO. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networks