Search
Opinion 2003-2
… be signed and acknowledged or proved in the manner as a deed to be recorded by resident taxpayers owning taxable real …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2State Agencies Bulletin No. 422.3
… further information. The Payroll Check Notification Report (See Payroll Bulletin No. 2243.2) will continue to be … outcome of the request via the Payroll Check Notification Report. If the funds are recovered, they will be transferred … Direct Deposit Delete or Reversal Worklist in PayServ daily, prior to 1pm. Submit the corresponding AC230 Worksheet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalOpinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … the System may fluctuate from year to year based on a number of factors, including investment experience, the … if possible, if there is an irreconcilable conflict, the paramount intention of the statute must be preserved, even if …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6The Child School – Compliance With the Reimbursable Cost Manual
… adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). Our … Key Findings In total, we identified $978,085 in reported personal service and other than personal service (OTPS) costs that were ineligible for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… with former New York State Council on the Arts Executive Director Heather Hitchens for necessity, propriety and … appointed Heather Hitchens to the position of Executive Director of the Council. Ms. Hitchens' appointment took … with former New York State Council on the Arts Executive Director Heather Hitchens f …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 88-60
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … property without specific legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession … either operate these incidental facilities directly with municipal employees or hire out their operation to private …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2010-2
… be the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a … that local officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-37
… to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St … which serial bonds may be issued (Local Finance Law, §22.10). Periods of probable usefulness are set forth in section … is established by subdivision (29) of section 11.00 for motor vehicles. The definition of the term "motor vehicle," …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Adoption Subsidy Program (Follow-Up)
… with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy … Related Audit/Report of Interest Office of Children and Family Services: Adoption Subsidy Program (2008-S-106) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Agencies Bulletin No. 1198
… in the processing of Automated Interface transactions and files as a result of the SSN Decoupling project. Affected … submissions: New Hire transactions Rehire, Concurrent Hire and Transfer transactions Note: This Bulletin describes the … above types of transactions (i.e., New Hire Transactions and Rehire, Concurrent Hire and Transfer transactions. It is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… medical conditions. Jawonio is approved by SED to provide preschool special education services to children with … in reimbursable costs on its CFR for four rate-based preschool special education programs that served … $26,975 in ineligible costs for its four rate-based preschool special education programs. The ineligible costs …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational Resources (Summit) … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualContracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Authority’s (MTA) constituent agencies are required to determine whether services can be provided in-house before proceeding to contract, the agencies were not required to maintain … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followTuition Assistance Program – LaGuardia Community College
… for full-time status, and one student who did not maintain good academic standing. Key Recommendations The Higher … with requirements relating to full-time attendance and good academic standing. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Stony Brook University
… in Suffolk County on Long Island. Stony Brook offers 68 undergraduate majors, 80 minors, and more than 100 master’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityCapital Planning and Maintenance
… the Ogdensburg International Airport (Airport); the Port of Ogdensburg (Port); the New York and Ogdensburg Railway; … development through the promotion of buildings and river, road, rail, and air transportation. Each year the Authority … perspectives. Other Related Audits/Reports of Interest Albany Port District Commission: Select Financial Management …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenance