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Opinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 92-5
… LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … we reconsider our view on whether a school district may permit the installation of privately owned vending machines … and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). In order to assure that municipalities properly …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Controls Over Cash Advance Accounts
… allowances. As of March 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, as …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsRetirees
… Information for retirees of the New York State and Local Retirement System NYSLRS and …
https://www.osc.ny.gov/retirement/retireesProtection of Child Performers
… to exploitation. The Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts … by the child’s parent or guardian when applying through a web portal and automatically posted to the System. Unit staff …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner Preschool (Wagner), aka the Northeast Bronx Day Care Center Inc., on its …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … and motels are the only option as there are no formal shelters. Of the 57 counties outside of NYC, 24 (42 percent) … Similarly, DOH oversees its own district offices and county health offices across the State, excluding NYC, which …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOpinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … that a lump-sum payment, incorporated into a stipulation settlement resolving a labor dispute, was salary for purposes … police officers. The court reviewed the stipulation settlement to ascertain the intent of the parties, noting …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… for by General Municipal Law, §99-l(1)(a) for each case handled by their justice courts involving a violation, … town or village court with respect to certain enumerated criminal actions and other proceedings. As it applies to your … v NYRAC , Yonkers City Court, April 26, 1995, Doran, J., motion to reargue pending, the court raised sua sponte the …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-7
… within extension) TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a new extension to a public parking district, a one-time "entry … Attorney Town of Riverhead 1 Although apparently not at issue here, we note that Town Law §206-a sets forth a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Disposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale … are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the … reused, or simply misplaced. We also could not locate 18 servers listed on the inventory records. Subsequently, the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic payments are made only after the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… to (a) determine and define the qualifications of drivers, monitors, and attendants and to make the rules and … training and safety technique requirements for school bus drivers and school bus safety training instructors and make … District to certify to the Department that its school bus drivers have successfully completed the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … Finance Law requires that ALL monies received by any state officer or persons receiving moneys shall be deposited in a … upon audit by the State Comptroller. Monies held in a fiduciary capacity (title is not vested in the state) by an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewValhalla Union Free School District – Network User Accounts (2022M-26)
… School District (District) officials adequately managed network user accounts in order to help prevent unauthorized … officials did not adequately manage the District’s network user accounts to help prevent unauthorized use, … found District officials should have: Disabled 67 unneeded network user accounts. These unnecessary accounts had last …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Implementation of the Security Guard Act (Follow-Up)
… in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-follow