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Opinion 97-15
… bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (no authority to establish lighting … of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-10
… Law, §109-b[1][a], [2]). Pursuant to section 109-b(3)(d), this Office has promulgated regulations governing, among … thereto" (former General Municipal Law, §109-b[1][d], as added by L 1991, ch 413, §35). The 1994 amendment to section 109-b, however, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Accountability for Traffic Ticket Surcharges
… high-volume non-criminal cases from the court system and free the courts to concentrate instead on the more serious …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesState Agencies Bulletin No. 719
… Purpose To explain OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement Differential for affected … of Corrections employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on its Consolidated … preschool special education services pay tuition to Ganrormic using reimbursement rates set by SED. The State … To determine whether the costs reported by Ganrormic Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1081
… be printed on employee paycheck stubs and direct deposit advice statements. Affected Employees All employees Effective … NYS EMPLID on employee paycheck stubs and direct deposit advice statements. Agency Actions The paycheck stub or direct deposit advice can now be used as a means to communicate the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-adviceOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. … Other Related Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incJowonio School – Compliance With the Reimbursable Cost Manual
… to children with disabilities between three and five years of age. Jowonio is reimbursed for preschool special education … $98,572 in personal service costs, which consisted of ineligible employee bonuses; and $19,538 in other than personal service costs, which consisted of $16,656 in insufficiently documented vehicle costs, $2,370 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualOpinion 2001-6
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … of a volunteer fire department may determine to use foreign fire insurance tax monies to purchase a personal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … The attorney should also recuse him or herself from any matter affecting his or her law firm, with those functions … services for private clients in relation to any matter before any town agency for which the town attorney …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Clarence Central School District – Financial Condition Management (2022M-46)
… $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of … had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, … our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Public Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … Public authorities are distinct legal entities that provide services to the public as well as to the State and local …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… use. Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all … and ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded … of the 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Agencies Bulletin No. 2118
… with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. Background : In any fiscal year in which February 29th falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New … the ages of three and five years. UCP is reimbursed for preschool special education program services through … that UCP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualCollection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fund … To determine whether the Department of Environmental Conservation Department properly collects …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesState Agencies Bulletin No. 881
… Background Pursuant to the 2007-2011 agreements between New York State and CSEA and New York State and PEF, certain employees are eligible for a … duty is to routinely work on Interstate routes within New York State or any NYS highway routes or parkway systems. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainPreferred Source Contracting
… cannot be sure that the proposals it arranges come at a lower price than another preferred source may be able to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingMarketing Service Performance Monitoring
… including the extent to which ESD employs appropriate performance measurement systems that provide management with … 1, 2011 through November 6, 2014. Background ESD’s mission is to promote a vigorous and growing economy, prevent … that are achieved (i.e., outcomes). ESD has not quantified what it expects to achieve from its advertising efforts, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoring