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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… 71 cemeteries we visited appeared well maintained, but 38 (54 percent) did not have all the proper information posted …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followFire District Information
… 60 days of the end of the year, on our Online Services portal. Below are some resources to make that as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the … our Contact Update and Online Help for Local Officials web page for more information. If you need assistance with your …
https://www.osc.ny.gov/local-government/resources/fire-district-informationOther Bulletin No. 5
… Purpose To notify the SUNY Construction Fund of OSC’s automatic … OSC will automatically insert rows in the Job Data page to reflect the April 2007 $800 Salary Increase for annual and … without Pay on 4/5/07, the increase will be applied to the employee’s Job Data record only if the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundOversight of Homeless Shelters
… floors; worn or mutilated mattresses; and a rooftop-access door off its hinges, which could allow anyone – including …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and the New York State Department of Financial Services (DFS). In December 2011, Davis Ethical was sold. We limited … quantities. Key Recommendations Coordinate with the NCDA, DFS, and other authorities as requested to assist in any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyImplementation of the Security Guard Act (Follow-Up)
… policies and procedures for reviewing and processing arrest notifications and notifying the Division of Criminal … Justice Services of inactive guards, which resulted in 14 arrest notifications where security guards were no longer …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector … retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugGreat River Fire District – Treasurer Reports (2025M-125)
… complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate … 1, 2024 – December 31, 2024 Understanding the Audit Area A fire district treasurer should maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Seeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-062223.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfOpinion 88-41
… purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-15
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Unified Court System Bulletin No. UCS-213
… employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position … the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snOpinion 91-19
… TOWN LAW, §176(13); STATE CONSTITUTION, Article VIII, §1: A fire district may not make a gift to a fire company of an … in an arson case as part of a plea bargaining arrangement. You informed us that the gift was given to the district … §176[21]). Town Law, §176(13) authorizes fire districts to purchase apparatus and equipment for the extinguishment and …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-8
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS … GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; MUNICIPAL HOME RULE LAW §10: A village may not establish a reserve fund …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, … North Country: the Ogdensburg-Prescott International Bridge (Bridge); the Ogdensburg International Airport …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 93-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … an "active volunteer firefighter" accumulates at least 50 points. Points must be granted for the performance of certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Accounts Payable Advisory No. 44
… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. As …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments