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Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… is at a "distinct disadvantage" in applying for a certificate of need for the establishment of additional … provide alternative statutory requirements to the existing certificate of need process, thereby obviating, for a period … to a regional emergency medical services council for a certificate of need prior to operating an advanced life …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Life Changes: A Guide for Retirees
… continue receiving a retirement benefit for the rest of your life. Now, I want to make sure you know about other benefits you may be … forms or calling NYSLRS. Retirees can view their benefit information, update contact information, view and update … Retirees this guide will help you understand your benefit payments the services we offer and what …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesInternal Control System Components
… of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 98-8
… accorded to: (1) commodities produced by the Department of Correctional Services' Correctional Industries Program in state correctional institutions pursuant to Correction Law, §184; …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Internal Control System Components
… Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk … could potentially be operating without a valid Department registration. We performed site observations at 241 of these …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on North Country’s CFR for the fiscal year ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualWage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and flexibility to develop and implement their own welfare programs. The TANF … To determine the extent of implementation of 2 …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followState Agencies Bulletin No. 1098
… Immediately. Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … employee’s income. Personal use of an employer-provided vehicle generally includes use of the vehicle for purposes of commuting to and from an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Adirondack’s CFR for the fiscal year ended June 30, 2014. Background … ineligible costs included: $22,215 in other than personal service costs that consisted of $9,453 in ineligible rent, … the Reimbursable Cost Manual (2016-S-48) North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Variety Child … offers a range of special education services and programs to children with disabilities from birth to eight years of age. During the period July 1, 2013 through … To determine whether the costs reported by Variety Child …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… audit report, Selected Operating and Administrative Practices at the Bureau of Narcotic Enforcement (Report … of Health: Selected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (2011-S-19) … initial audit report Selected Operating and Administrative Practices at t …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followTrash Can Free Stations Pilot Program
… 468 subway stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash storage … selected stations. Key Recommendations Objectively review the results of the Pilot Program, focusing on …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… payments for special items (such as implants and drugs) that are not covered by the standard fee schedules. …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughOpinion 2000-2
… in the opinion. LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and … et seq .; MUNICIPAL HOME RULE LAW, §10(l)(i): A village, by resolution, may provide for bands, movies and similar … and the arts within the village. In addition, it may, by local law, further provide for the promotion of literary, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2002-2
… age, subject to the 40 year maximum provided for in article 11-A of the General Municipal Law. To implement that … Teachers' Retirement Board , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), such as rights … (see, e.g., Rosen , supra ; Carroll v Grumet , 281 AD 35, 117 NYS2d 553, lv denied 281 Ad 863 119 NYS2d 922, app …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Defects (2012-S-32) Port Authority of New York and New Jersey: Inspecting Highway Bridges and Repairing Defects …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followAccuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three … report, which was issued March 29, 2011, our objective was to determine whether the New York City Department of … without sufficient documentation under SED guidelines to support a discharge classification. Specifically, when we …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow