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Opinion 95-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … facilities and service as a general town expense payable out of the town general fund (Opn No. 88-33, supra ; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli Releases Municipal Audits
… Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and … Medications (2013M-218) Auditors found numerous weaknesses in controls over payroll processing and the maintenance of … two administrative employees to receive more than $56,000 in overtime pay without pre-approval and proper supporting …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of … No. 1 – Length of Service Awards Program (Saratoga County) The district’s Length of Service Awards Program …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… the safety of the Medicaid program and its members. Key Findings We identified system processing weaknesses in … for claims that reported an inactive OPRA provider on the claim’s order or service date, including $5.8 million … unqualified, providers are providing Medicaid services. Key Recommendations Review the $965 million in payments to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken … to ensure that persons who are required to register as sales tax vendors, including those with no physical presence … from customers, and remit the tax to the State. New York’s sales tax is imposed at a rate of 4%. Additional sales …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… at companies that have no women on their boards. In situations where a company has just one woman on its … companies to formally include gender and racial diversity in their considerations of board candidates. "It is … those companies that have agreed to improve their policies in an effort to diversify their boards." The Fund holds …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsOpinion 2003-4
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for … payment of a claim arising from a purchase order issued by one fire commissioner for the purchase of "Holiday …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 2000 - 13
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to … company unless he or she first terminates membership in the original company. You ask whether a member of a … of a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 91-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … may not be so fixed or manipulated as to shut out competition or permit unfair advantage or favoritism, a …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, … and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 88-41
… To this end, the contract with the private organization should, at a minimum, describe the program and the manner in … with the provisions of section 112 of the Town Law. It should be noted, however, that moneys in the highway fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 93-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … the provision of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); … by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d 253, 401 NYS2d 173). Also, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Facilities Planning Bureau Project Review (2018-S-2), 90-Day Response
To determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if no
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2-response.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9), 90-Day Response
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no l
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9-response.pdfCollateral Loan Broker's Registration Statement
Article 5, Section 53 of the General Business Law provides - After September First, Nineteen Hundred Sixty, no person, corporation, firm or association shall ca
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-broker-registration-statement.pdfNew GASB Standards
… New York State will implement Governmental Accounting … Guide No. 2020-1, Implementation Guidance Update—2020 Office of the State Comptroller KPMG Reasonably Certain …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 93-15
… LAW, §123: Neither the board of trustees nor the separate treasurer of a town public library is required pursuant to … to Town Law, §123, the board of trustees or the separate treasurer of a town public library is required to annually … and that the library board of trustees has appointed a treasurer of the library who holds only private source moneys …
https://www.osc.ny.gov/legal-opinions/opinion-93-15