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Opinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2002-4
… This prohibition is intended to prevent raids on the public purse for the benefit of favored individuals or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… the bill jacket includes a letter, dated June 11, 1973, from the Office for Local Government to the Counsel to the … and file in the office of the village clerk a map and plan of the proposed area of local assessment. (Emphasis … of Village Law, §22-2200 (see also, e.g., 1983 Opns St Comp No. 83-156, p 196). Given that you indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Child Care Licensing and Inspection
… with the exception of day care centers in New York City (NYC). The Division regulates and inspects child care …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionTax Check-off Funds
… (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 12,335 refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate … action. Key Findings We identified and returned to the Department 12,335 questionable refunds totaling about …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsRisk Management Planning Group
… of insurance broker and Third Party Administrator (TPA) for North Shore Hospital (North Shore) and King Kullen … a guaranteed source of workers’ compensation insurance for employers within New York State. In 2001, NYSIF accepted … practices. NYSIF also should ensure it receives accurate reserves information from the TPA (RMPG) for policies. During …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupOpinion 2008-1
… the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Empire Plan Drug Rebate Revenue
… to all documents and other information, in unredacted form, deemed necessary by the State. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueFire Prevention, Safety and Control
… fire prevention, safety and control requirements that help ensure the safety of the vulnerable populations it … are conducted annually at the bedded facilities, which house persons overnight, and every other year at daytime … fire prevention, safety and control requirements that help ensure the safety of the vulnerable populations it …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Omnibus Technical Corrections
… that an application for membership in the New York State and Local Employees’ Retirement System or the New York State and Local Police and Fire Retirement System be notarized … funds as joint custody; authorizing regulations for new payment technologies; and eliminating the filing of an annual …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsExamination of Unemployment Insurance Benefits
… appropriate and in accordance with applicable Federal and State laws and regulatio ns and DOL policies and procedures, … potential recoveries totaling $284,315 from 205 New York State employees hired during calendar year 2015 who owe DOL … were not eligible to receive, and $488,138 from New York State employees who owed DOL for UI overpayments made in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOther Bulletin No. 66
… code must be evaluated and if an update is required, the new increment code must continue to reflect payment … position must be included on the General Comments page. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2023 LLS payment …
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 … approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided special education services to approximately 192,000 of these students in the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followArtificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial … To ensure transparency in the use of AI and similar tools, NYC has enacted laws and policies to require the reporting of …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceContract Advisory No. 31
… Guidance : Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS centralized … date the purchase order would be dispatched to the vendor. The Expire Date should be the last day of the fiscal … of the vendor and its particular offerings, and a detailed list of the goods and/or services being purchased and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsState Police Bulletin No. SP-232
… Information: The 2022 Expertise Pay is pensionable. Tax Information: The 2022 State Police Expertise payment is … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-232-2022-state-police-expertise-payOversight of Telemental Health Services (Follow-Up)
… Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The Office of Mental Health (OMH) is … that makes use of two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-follow