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Opinion 92-19
… (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS -- Private Roads (authority of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- Private Roads (authority of town to regulate traffic in residential …
https://www.osc.ny.gov/legal-opinions/opinion-92-19SUNY Bulletin No. SU-167
… Unit 08 to participate in Personal Accident and Personal Cancer insurance products through the supplemental insurance … eligibility, employees may contact the AFLAC Customer Call Center at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceOpinion 2003-3
… award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire district may not … service credited under the program, based on no more than twenty years of firefighting service. You ask whether a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Opinion 2007-2
… charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: … directly incurred by towns and cities, as well as those county expenses that were specifically chargeable to … expenses among the cities and towns using any method the county reasonably determines is equitable. Although a county …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2XIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… report for the amount due. The SFS prevents an employee from submitting an expense report for reimbursement unless … Maintaining Deposits and the Job Aid, “Entering a Deposit from an Employee Resulting from a “Due to State” Expense Report in SFS Coach. Refunds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeOpinion 2010-1
… the planning board, a park or parks suitably located for playground or other recreational purposes. Land for park, playground or other recreational purposes may not be required … for requiring that a park or parks be suitably located for playground or other recreational purposes within the village …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Capital Planning
… in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international airports. … not in a state of good repair, including: buses and light rail cars; light rail stations and bus shelters; NFTA’s radio and train …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation (Department) properly oversees railroads … Bridge Inspection Program (Program) provides oversight of the inspection of railroad bridges in an effort to ensure public safety and … To determine whether the Department of Transportation properly oversees railroads operating in …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-program2014 Year End Report
… Purpose The objective of our examination was to determine whether payments to … Fund for Disability Benefits. However, the majority of these claims are processed by a third-party administrator, … The objective of our examination was to determine whether payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District … The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West … The purpose of our audit was to evaluate internal controls over District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by … The purpose of our audit was to examine the Districts budgeting practices …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… according to the terms of its contract with Long Island Health Network and, if not, whether Empire BlueCross made … December 31, 2017. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthOpinion 89-23
… on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate … LAW, §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall … board of trustees of a village ... may sell, transfer or lease to or exchange with any municipal corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-42
… Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which … Concerning a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … or educational purposes must be determined from the county's total net collections exclusive of the amount which must be … right" to impose its tax (Tax Law, §1224[b][1]). The city's prior right to impose its tax preempts and precludes the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3State Agencies Bulletin No. 271
… To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, … panel This panel will provide the agency with a record of all retroactive adjustments that were automatically … or OSC. Link 1 provides the agency with a description of the data elements appearing on the Retro Pay Review and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationPublic Safety – 2023 Financial Condition Report
… by law enforcement as indicators of overall crime trends is relatively large compared to data trends over the past … crime rate also rose in 2022, increasing by 22 percent to 2,129 crimes per 100,000 people. Within the seven major crime … in 2022, shooting incidents where a person was hit are up 15 percent, and the number of individuals killed by gun …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyHenderson Fire District – Financial Activities (2025M-67)
… to identify inaccurate accounting records and reports and address deficiencies sooner to ensure it received reliable … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67DiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… an audit of the Department of Environmental Conservation (DEC ) released today by State Comptroller Thomas P. DiNapoli. … is crucial so the public can avoid exposure. I urge DEC to redouble efforts to make sure all municipal sewer … untreated and partially treated sewage discharges to DEC and the local health department within two hours of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problems