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Opinion 90-48
… to the "lowest responsible bidder furnishing the required security after advertisement for sealed bids in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Internal Control System Components
… Purpose To determine whether the Office of Temporary and Disability … Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… among other SED-approved programs, the Special Class in an Integrated Setting (SCIS) program to children with … June 30, 2014, United reported approximately $7.3 million in reimbursable costs for the audited programs. Also, United … fiscal years ended June 30, 2014, we identified $207,295 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualBenefit Eligibility Assessment Process
… by counties and local governments. HRA is responsible for administering these public programs in New York City. As … the governing regulations. Develop accurate outcome codes for all resolved cases. To HRA: Take action to reduce the HRA …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processState Agencies Bulletin No. 942
… Purpose To provide instructions for populating the Retirement Plans page in PayServ for affected employees of the State Police (Agencies 01060 and 01069). Affected Employees Employees of the State Police who join the Police and Fire Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkState Agencies Bulletin No. 932
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle … deficiency for the Social Security and Medicare taxes. The amount of the taxable value is not considered salary for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its … offers a range of preschool special education services to children with disabilities from birth to five years of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Background JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to children and adults in the community, including health, fitness, art, music, … June 30, 2014, JCC reported approximately $5.4 million in reimbursable costs on its CFRs for its ratebased preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualCompliance With the Clery Act
… Purpose To determine whether the State University of New York's (SUNY) 29 State-operated … training. The audit covered the crime reporting component for calendar year 2012. Background Security on the college …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actOpinion 2010-4
… available." Even if the fire district here meets the requirements of General Municipal Law §§ 209-b (3-a) or 122-b …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and … a water storage tank depends on whether the work is more in the nature of rebuilding or completely overhauling than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Adoption Subsidy Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of … provides subsidy payments to assist adoptive parents in the care and support of these children. We found that …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Council on the Arts Executive Director Heather Hitchens for necessity, propriety and compliance with State law and … appointment took effect August 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. … and continued primarily as a means to circumvent the salary for the position set by State law and increase Ms. …
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
… right to exclusive use of a specific area, the twenty year term and the fixed rental computed as a percentage of …
https://www.osc.ny.gov/legal-opinions/opinion-88-60IDA Reform
… Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and transparency of the operations of …
https://www.osc.ny.gov/legislation/ida-reformFire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … it serves. Background The Office provides services in both institutional and residential settings across the … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlHousing Preferences for Veterans (Follow-Up)
… included in our initial audit report, Housing Preferences for Veterans (Report 2011-N-3 ). Background Our initial … State Legislature had extended the right of preference for housing to many more veterans, few actually benefited due … included in our initial audit report Housing Preferences for Veterans Report 2011N3 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time … ill persons operated by facilities within the Office of Mental Health and approved by the Commissioner of Mental Health; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 2006-6
… (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town … the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … rules and regulations in relation thereto. Section 92 does not, on its face, distinguish between elective and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6