Search

Opinion 2005-8

… in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for … emergency medical transport services in an amount designed to generate revenue in excess of the cost of providing such … a paid city fire department, in an amount that is designed to generate revenue in excess of the projected cost of …

https://www.osc.ny.gov/legal-opinions/opinion-2005-8

State Comptroller DiNapoli Releases Audits

… audits have been issued. New York City Department of Education – Mental Health Education, Supports, and … education programs recognize the multiple dimensions of health by including mental health and its relation to … in August 2022, found that the New York City Department of Education (DOE) did not monitor whether schools meet the …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-audits

CUNY Bulletin No. CU-380

… status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Narrative 274 … special program will be run to identify Inactive employees with an active 403, 413, 414, 417 or 419 deduction who did …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plant

CUNY Bulletin No. CU-349

… status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Narrative 274 … special program will be run to identify Inactive employees with an active 403, 413, 414, 417 or 419 deduction who did …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masons

CUNY Bulletin No. CU-348

… status: For all rate increases, request a  Pay Change  with the Action/Reason of Pay Rt Chg/CRT (Pay Rate … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Narrative 274 … program will be run to identify any Inactive employee with an active 403, 413, 414, 417 or 419 deduction who did …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-348-retroactive-rate-increases-high-pressure-plant-tenders

CUNY Bulletin No. CU-347

… status: For all rate increases, request a  Pay Change  with the Action/Reason of  Pay Rt Chg/CRT  (Pay Rate … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Narrative 274 … special program will be run to identify Inactive employees with an active 403, 413, 414, 417 or 419 deduction who did …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-347-retroactive-rate-increases-carpenters-carpenters-cuny-and

Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders

… Objective To determine whether Medicaid recipients, including sex … and supplies, and whether controls are in place to prevent abuse and misuse of these products. The audit …

https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and

Oversight of Hazardous Materials and Waste

… safeguard campus communities against hazardous materials and waste. This audit covered the period from January 1, 2015 … 1.3 million students, with approximately 91,000 faculty and staff. Campuses are located throughout the State, and SUNY maintains a central administrative office in Albany. …

https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-waste

Opinion 2000-14

… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved …

https://www.osc.ny.gov/legal-opinions/opinion-2000-14

Opinion 2007-4

… the cash sale of a capital improvement, which was financed with the proceeds of obligations that remain outstanding at … unreserved fund balance retained must be “consistent with prudent budgeting practices” and be “necessary to ensure … to, the size of the fund, cash flows, the certainty with which the amounts of revenues and expenditures can be …

https://www.osc.ny.gov/legal-opinions/opinion-2007-4

Opinion 88-77

… is deemed to have an interest in any contract of his or her municipality with a corporation of which he or she is an … in section 802(1)(f) applies here, the school district's code of ethics should be examined to determine whether it … Any such decisions might impact upon the board member in her position as salaried administrator of the program. …

https://www.osc.ny.gov/legal-opinions/opinion-88-77

Opinion 93-23

… determined on a case-by-case basis by examining the chair's powers and duties in connection with the specific contract. … confidential information acquired in the course of his or her official duties, use such information to further his or her personal interests or agree to be paid for electrical …

https://www.osc.ny.gov/legal-opinions/opinion-93-23

Opinion 99-9

… (see, e.g., Waldo's v Village of Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 …

https://www.osc.ny.gov/legal-opinions/opinion-99-9

Village of Oxford – Justice Court Operations (2013M-219)

… Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,450. The Village is … a Board of Trustees which comprises four elected members and an elected Mayor. The Court reported collecting $177,800 … were accounted for properly. We found numerous errors and irregularities, from adjudicating traffic tickets to …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… SECTION OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, … York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive Director) … annually, or at any time there is a new head of the agency, that the agency has sufficient internal controls over …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Neversink located in Sullivan …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

CUNY Bulletin No. CU-292

… Purpose To provide agencies with information for the manual processing of the raise. … and hourly grade 600 employees in Bargaining Unit TI with a title of Theatre Technician, Theatre Technician … requests: For all raise rows, request a Pay Change with the Action/Reason code of Pay Rate Chg/CFS (Pay Rate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-alliance

Personal Income Tax Refunds

… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …

https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refunds

Chautauqua County – Financial Condition (2023M-111)

… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million.  Spent $5.2 million from … over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed …

https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings  The Board and District officials did not properly manage fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m