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Passenger Vehicle Fleet Management (2014-S-30)
To determine what steps the Office of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s30.pdfControls Over Selected Expenditures (2017-S-72)
To determine if the Office of Victim Services' internal controls ensure that expenditures are made only to eligible victims and for eligible victim services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s72.pdfControls Over Selected Expenditures (2017-S-72) 90-Day Response
To determine if the Office of Victim Services' internal controls ensure that expenditures are made only to eligible victims and for eligible victim services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s72-response.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfFacilities Planning Bureau Project Review (2018-S-2)
To determine if the State Education Department’s Facilities Planning Bureau completes its review of projects in a timely manner and, if not, what the impacts...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2.pdfMedgar Evers College: Controls Over Bank Accounts (2015-S-92), 90-Day Response
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar Evers College (MEC) bank acc
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s92-response.pdfMedgar Evers College: Controls Over Bank Accounts (2015-S-92)
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar Evers College (MEC) bank acc
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s92.pdfADAPT Community Network - Compliance With the Reimbursable Cost Manual (2017-S-86)
To determine whether the costs reported by ADAPT Community Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s86.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfOpinion 90-7
… city may defend and indemnify the members and employees of an industrial development agency established for the benefit … Officers Law, §18, a city may indemnify the members of an industrial development agency (IDA) established for the … officers and employees in any civil action arising out of an act or omission which occurred while the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was constructed as a water district improvement (see … immediate expenditure. Neither section 11 nor any other provision indicates whether interest and earnings from the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-5
… and Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW … other than a town justice, during a term of office by local law subject to mandatory referendum. You ask whether … may be decreased during the officer’s term of officer by town board resolution. Town Law §27(1) provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2005-9
… discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-57
… may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- … water rates including a classification under which senior citizens meeting certain income criteria are charged at a … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-5
… (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired … but not having reached retirement age. General Municipal Law, §92-a authorizes public corporations to provide medical, …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 91-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties … of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other … or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or employee who …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 94-7
… MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) … of emergency or general ambulance services provided by a village fire department and may not supersede the prohibition … pursuant to its home rule powers. You ask whether a village board may impose fees upon users of ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-94-7