Search
Opinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… §202(5), the cost of an extension to a town water district is charged against only properties within the extension. The … for an extension to an existing town water district is borne solely by the properties within the extension. Towns … seq .). Under both articles 12 and 12-A, a public hearing is required (Town Law §§193, 209-d). Town Law §202 contains …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… extension wholly at the expense of the property benefited. Article 14 of the Village Law (§14-1400 et seq .) contains … is a basis to conclude that a village may determine, under article 14, to finance the construction of a sewer system … The authorization for a benefit assessment is contained in Article 22. We suggest that this amendment be corrected …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Child Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … "license exempt" and are not subject to licensure by or registration with the Office. Based on Section 390 of the … three hours per day per child are subject to licensure or registration with the State. The Division regulates these …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionTax Check-off Funds
… (Farrell) / S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires annual reports relating to the use of such monies. Memo Bill Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal 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 … of dependents or understated income) 9,875 $ 32,144,145 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsRisk Management Planning Group
… effectively addressed the risk of Risk Management Planning Group (RMPG) serving in conflicting roles of insurance broker … North Shore and King Kullen up to a cumulative $14.1 million for workers’ compensation assessments, which …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupOpinion 2008-1
… with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have … § 1709 [12]). Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions of law that relate to … district officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 2011-1
… a "development corporation" or "corporation"). The issue arises in connection with questions concerning the … the individuals' salary, workers' compensation premiums, social security taxes, health insurance expenses, and travel …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Empire Plan Drug Rebate Revenue
… from six drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school district … and pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueFire Prevention, Safety and Control
… are conducted annually at the bedded facilities, which house persons overnight, and every other year at daytime …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Omnibus Technical Corrections
… relating to removing the requirement that an application for membership in the New York State and Local Employees’ … certain funds as joint custody; authorizing regulations for new payment technologies; and eliminating the filing of an annual report regarding certain expenditures for indigent legal services with the State Comptroller. Memo …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsExamination of Unemployment Insurance Benefits
… requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … including: (i) high risk payment requests DOL approved in 2015; and (ii) prior year payments related to those 2015 … duplicate payments; and (iii) out of country indicators in the claimants’ log file to the DOL payment file to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOther Bulletin No. 66
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with … of $1,500, $3,000, or $4,500. Effective Dates: Payment is effective 04/01/2023 and may be submitted beginning in … the April 2023 SCF CSEA LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Compliance With Special … – Evaluations (Report 2017-N-3 ). About the Program In New York State, the Regulations of the Commissioner of … Program (IEP) development, and placement of students in special education. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance … of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using … have identified key risks and created processes to address those risks. Other agencies have not created any …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceContract Advisory No. 31
… Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS centralized contracts … thresholds. The process for obtaining OSC approval is as follows: Purchases from an OGS centralized contract … you are purchasing. No pre-encumbrance (fund reservation) is required for the “OC” transaction. SFS users will select …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsState Police Bulletin No. SP-232
… of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2022 State Police Expertise Pay. Affected Employees: Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 … of this bulletin is to inform the Division of State Police of OSCs Automatic processing of the 2022 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-232-2022-state-police-expertise-payOversight of Telemental Health Services (Follow-Up)
… in our initial audit report, Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The Office of Mental Health (OMH) is responsible for developing regulations and … 31 of the Mental Hygiene Law with the delivery of mental health services, including the use of telemental health …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followCUNY Bulletin No. CU-762
… of New York (CUNY) agreed to implement the New York State Paid Family Leave Program (PFL) beginning January 1, … requirements will be covered under PFL. The New York State Department of Financial Services has announced that the … wage, up to the statewide average weekly wage. Based on the 2023 average weekly wage amount, the maximum employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-units