Search
Opinion 2007-5
… usefulness). Pursuant to General Municipal Law § 6-c (9), the unexpended balance remaining in a capital reserve … or type of equipment (see General Municipal Law § 6-c [9] [b]). Similarly, there is no referendum requirement for a … subject to permissive referendum requirements. September 27, 2007 R. Joseph Foltz, Esq., First Assistant County …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2008-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Municipal Law § 802 (1) (h) applies and the interest is not prohibited. The board member would be required, … entered into in which there is a prohibited interest is null, void and wholly unenforceable (General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … covered the two fiscal years ended June 30, 2009. In addition, we examined selected costs from fiscal years … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualMTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … agencies; two of them, MTA Bus Company (MTA Bus) and New York City Transit (Transit), provide bus service. Transit … bus drivers at MTA Bus are subject to Article 19-A of the New York State Vehicle and Traffic Law which requires that …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersMedicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Developmental reported Programs-related costs of about $27 million for the three fiscal years ended June 30, 2011. … in question did not support the audited Programs; $16,578 of unsupported payroll charges; and $157,873 in …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 89-55
… AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, 152; MUNICIPAL HOME …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Unified Court System Bulletin No. UCS-23
… the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction Effective Date Immediately Instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtOperational Advisory No. 12
… Subject : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide … Transfers These changes take effect on June 19, 2014 . For specifics, please visit the Guide to Financial … Accounting and Budget Dates . … Updates to the definitions for Obligation Accounting and Budget Dates in the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesSUNY Bulletin No. SU-231
… Schedule Job Aid for each payroll period’s exact date of agency On-Line Transactions Cutoff. NOTE: Please share …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesOpinion 97-22
… Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties … -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-21
… Law or any indication that the Legislature intended a result other than the imposition of a new reporting …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… five recommendations included in our initial audit report, Subway Service Diversions for Maintenance and Capital … diversion costs were not adequately monitored, and daily work on diversions often started late and ended early. As a … informed about diversions, shuttle bus service was not planned using current ridership data, and the budget for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followOpinion 95-29
… may, subject to a mandatory referendum, sell all the property and facilities of the water district to a public … the district. Moneys received from the sale of the property and facilities of the water district must be placed … town improvement district may sell all or any part of the property and facilities of the district to a county, city, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Selected Financial Management Practices
… interest in the real property that composes the Park for a term not to exceed 99 years. The Trust has a 13-member … and certain user fees. Key Findings Opportunities exist for the Trust to improve its practices related to revenue … needs to improve its monitoring of payments from tenants. For three contracts, the Trust did not collect $297,925 in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesHousing Preferences for Disabled Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the two … In November 2007, the Private Housing Law was amended to require housing companies to provide disabled veterans …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… properly, documented adequately, program related, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, … costs. Further, Institutes did not maintain records to show the actual amount of time each of these employees …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-64
… referendum prior to undertaking or financing the project. January 9, 1991 Cornelius F. Healy Deputy State Comptroller … …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Collection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation (Department) is collecting all … Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) … To determine if the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 96-1
… Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase of … for State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in Adirondack Park fire district) STATE COMPTROLLER -- Approval by (for expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-96-1