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Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time … purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Wage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources … unemployed and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed to safeguarding … New York State workers through vigorous enforcement of State Labor Laws, including the 2011 Wage Theft Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled … provisions limiting reimbursements for special items. On four such claims we reviewed, Empire paid hospitals about … State Health Insurance Program: Payments to John T. Mather Memorial Hospital (2010-S-51) … To determine whether Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughOpinion 89-30
… gasoline for use 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 2006-3
… that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise … PUBLIC SERVICE LAW §§212, 218: Revenues derived from a town’s non-exclusive franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 2004-9
… and nutrition programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 90-17
… §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys remaining after all … of the district pursuant to section 185 of the Town Law. You indicate that a special act of the State Legislature (L … to the town in which the district is located. You ask whether surplus moneys of the fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Samaritan Village, Inc. – Chemical Dependency Services Program
… whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring the contract to … through June 30, 2014 to conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions to ensure that commercial carriers whose vehicles or drivers …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programContact Update for State Agencies
… staff about training opportunities, filing deadlines, payroll processing updates, law changes and more. To help us … we require designated staff in State agencies to use our Contact Update online service. It allows them to provide and …
https://www.osc.ny.gov/contact-updateTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… whether Town Officials have adequate controls to safeguard Highway Department assets. Determine whether Town officials used a competitive process to procure highway goods and services. Key Findings Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Contact Us
… for information for reporters and listen carefully to the menu choice Or write to us at: Office of the State …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usState Agencies Bulletin No. 2194
… immediately. OSC Actions: If an employee contacts the Bureau of State Payroll Services’ Deductions Section directly … related questions, they should contact the appropriate Bureau of State Payroll Services’ mailbox for assistance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact … toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and … services under this contract. If the CTS contract does not meet its needs, the agency should procure toll-free …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… that DOH does not have a process for performing detailed reviews of rejected encounter claim data. As a result, DOH …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsLocal Governments Should Improve Accessibility for New Yorkers
… Visits to selected public facilities including libraries, meeting halls and government offices in 20 cities, towns and … ensuring access to services and programs for the millions of New Yorkers with disabilities and these audits can help … some facilities at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersAudits
… The Office of the State Comptroller audits State and local governments … State and local governments to ensure taxpayer money is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsOpinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 83). A system of user fees may be established with varying rates to be charged to different classes of users related to …
https://www.osc.ny.gov/legal-opinions/opinion-88-2GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the … terminate the contract. Example A state agency contract with Agnus Industries has a termination clause allowing the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases