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Opinion 92-5
… purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, 20 Opns St Comp, 1964, p 86 and 16 Opns St Comp, 1960, p 485 are superseded to the extent …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 92-7
… have construed the word "indigent" to mean "destitute of property or means of comfortable subsistence; needy; poor; in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… the Shorefront Mental Health Board (Shorefront) complied with the prevailing wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The … March 31, 2014. Background OMH contracted for $2.3 million with Shorefront to provide janitorial services to six …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… retained percentages held by the State Comptroller or by a political subdivision. This is in reply to your inquiry … 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers … may permit such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-20
… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local … things, their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the transaction of their …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… costs of such benefits. February 15, 1995 Paul L. Wollman, Esq., City Attorney City of Amsterdam …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Protection of Child Performers
… System database (System) to maintain permit and certificate information since 2004. Information from annual permits and employer certificate applications is manually entered in the System by …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersAdministration of Contract C007373 With the Institute for Community Living
… administering its contract with the Institute for Community Living (ICL) by ensuring that contracted services … which combines affordable housing and varying levels of community-based support services, depending on the needs of … Administration of the Contract With the Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingEaster Seals New York – Compliance With the Reimbursable Cost Manual
… accounts payable, accounts receivable, payroll, and human resource services to Easter Seals NY and other affiliates. … regional median salary, bonus payments to nondirect care staff, discriminatory pension expenses, non-reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner Preschool (Wagner), aka the Northeast Bronx Day Care Center Inc., on its Consolidated Fiscal … To determine whether the costs reported by Susan E Wagner Preschool Wagner aka the Northeast Bronx Day Care Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… made in our audit report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background … payer. As a secondary payer, Medicaid pays the balance not covered by Medicare which would otherwise be the financial … Department of Health: Overpayments for Services Also Covered by Medicare Part B (2012-S-27) Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followReview of Real Property Holdings for Disposal (Follow-Up)
… may no longer have been needed for transportation purposes and could have been disposed of or sold to generate revenue … assessed its need for these 18 properties between 1984 and 2005. The Department disposed of properties on terms … Audit/Report of Interest Department of Labor: Assessment and Collection of Selected Fees and Penalties (2010-S-70) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report … rates are based on financial information, including costs, that CAFL reports to SED on its annual CFR. To be … To determine whether the costs reported by Clinical Associates of the Finger Lakes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… formally notify hospitals of the correct way to bill inpatient claims for ALC, and modify IPRO’s sampling … initial report, notified hospitals of the correct way to bill inpatient claims for ALC, and modified IPRO’s sampling …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followCollection of Lease and Permit Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial report, Assessment and Collection of Lease and … To determine the extent of implementation of the four recommendations made in our initial report Assessment and Collection of Lease and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followControls Over Cash Advance Accounts
… advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State … them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled in at least four … authorized, and Parks officials were unable to explain or account for the surplus. Parks inappropriately used Petty …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsRetirees
… Information for retirees of the New York State and Local Retirement System NYSLRS and resources to help them review and update their benefit details …
https://www.osc.ny.gov/retirement/retireesSelected Procurement and Contracting Practices
… communicated these procedures to the campuses. Our tests at seven campuses and System Administration found they …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practices