Search
Opinion 99-9
… legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and Expenditures (miscellaneous …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal … fund. Section 6-p authorizes the establishment of an "employee benefit accrued liability reserve fund" by municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 93-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … during which an individual is required ordinarily to be at work under the terms and conditions of his or her … when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Capital Planning and Maintenance
… annually. The Authority uses cash from the Bridge’s fund to subsidize its other assets: nearly $2.3 million in …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift … FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 88-15
… and 82-234, pgs 15 and 294). Similarly, if, as attorney for the school district, you have any of the powers or duties … General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer or employee has an … was elected or appointed. There is, however, no exception for renewals of such contracts. Since you do not state …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followParking Structures (2017-MS-3)
… Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The … regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We extended the scope of our … within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… be reached at (518) 486-3137 or via email at courtfund@osc.ny.gov Town Justice Court Consolidation Process: Text Version … Court Fund Phone: (518) 486-3137 Email: courtfund@osc.ny.gov Web Report: Justice Court Fund - Town & Village Court Revenue …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsNew York Youth Jobs Program
… Purpose To determine if the Department of Labor (Labor) is ensuring that employers meet New York … the Program. This audit also determined if the Department of Taxation and Finance (Tax and Finance) is ensuring that … Our audit covers the period January 1, 2014 through July 2, 2018 for Labor and January 1, 2014 through July 3, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or improper … estimated that fixes could yield as much as $2.2 million in savings. More often than not, water loss is caused by … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsMedicaid Program: Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20) 180-Day Response
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20-response.pdfAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20)
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20.pdfSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23) 180-Day Response
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23-response.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30)
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30.pdfAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018 (2019-S-3)
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19s3.pdfDebt Issuance Approval Request Form
All information requested on this form shall be submitted at least 5 business days but no later than one business day prior to the pricing via email.
https://www.osc.ny.gov/files/debt/excel/debt-approval-form.xlsxReporting of Billboard Income (Follow-Up) (2015-F-17), 30-Day Response
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17-response.pdfReporting of Billboard Income (Follow-Up) (2015-F-17)
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17.pdf