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Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… the project and appropriated the necessary funds. This is in reply to your inquiry regarding the legal requirements … Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of … projects is vested in or has been delegated to a body or official other than the local governing board. In such cases, …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for purchases made through the New York State Office of General Services does not apply to a purchase from the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3X.6 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES This section informs New York State agencies of established Special Use Vendor IDs used in the Statewide … (X equals the assigned Debt Service number from OSC-Bureau of Cash Mgmt) To be used by agencies when processing Debt … be used when creating a contract on the SFS. The creation of these vendor IDs may only be initiated by OSC as part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewCUNY Bulletin No. CU-726
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2022 Increments and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2021 Increments and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsNew York’s Economy and Finances in the COVID-19 Era
… 28, 2020 Edition Selected Economic Trends Shrinking Labor Force Drives New York State’s Unemployment Rate Below 10% New York State’s unemployment … decline. Unfortunately, a deeper dive into the Bureau of Labor Statistics data reveals troubling context: New York …
https://www.osc.ny.gov/reports/covid-19-october-28-2020State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bath Central … (Steuben County) Officials lacked adequate bank agreements for online banking transactions. The board did not adopt an … were submitted between 47 and 125 days after month end, with no reports being submitted for the months ending April …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsImproper Episodic Payments to Home Health Providers (Follow-Up)
… the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to … for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs … December 13, 2015. Our audit identified $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followJune 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Churchville-Chili Central School District – Procurement (2025M-18)
… to capital improvement projects (CIP) in accordance with statutory requirements and District policies? Audit … Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … to CIP contracts were competitively procured in accordance with the District’s procurement policies or GML. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Attorney Williams and the New York State Police, she is being held accountable for her crime. My office will continue to partner with law … justice and hold Ms. Chatley accountable.” James said , “I commend the work put forth by our State Police members, the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionSelected Aspects of the Migrant Education Program
… an agricultural or fishing activity as a principal means of livelihood. The Program’s goals are to ensure that all … the Department contracted for five State University of New York (SUNY) campuses and four Boards of Cooperative Education Services (BOCES) to establish the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programCriminal History Background Checks of Unlicensed Health Care Employees
… history background checks when hiring unlicensed persons in direct care positions. Our audit covered the period of … The Department, in turn, submits a fingerprint request on behalf of the applicant if he/she has not previously been … to the Federal Bureau of Investigation (FBI) and the New York State Division of Criminal Justice Services (DCJS), …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Audit/Report of Interest Department of Health: Rebates and Discounts on Physician-Administered Drugs (2010-S-72) …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … mission is to promote the mental health and well-being of all New Yorkers, focusing on providing hope and recovery … about 15,300 individuals throughout the State, some of whom are also employed by other government agencies. OMH …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of 3 and 5 years at one location. For the purpose of this report, this program is referred to as the SED … The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual