Search
Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 98-13
… watershed agreement, these moneys are to be used only to pay for certain designated capital costs. Initially, we note …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-1
… LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General Municipal Law, §99-r, a county, by direct … services, which the county provides pursuant to the Social Services Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 97-7
… by a county treasurer which were directed by court order to be deposited into the court and trust fund and which have … in Abandoned Property Law, §600 should be transferred to the Comptroller pursuant to article 6 of the Abandoned Property Law, even if the court …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 97-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for compensation by assigned counsel in amount fixed by court) -- Payment (without audit of claim for compensation fixed by court) COUNTY LAW, §§722, 722-b, 722-e; COUNTY LAW, §369: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Financial Management Practices
… construction, maintenance, and operations. The District funds its operations primarily through assessments levied on …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Purpose To determine whether the Office of Parks, Recreation and … remitted the appropriate contract-related revenues to Parks. The audit covers the period February 1, 2011 to …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsSelected Travel Expenses
… Transportation Authority: Headquarters and Capital Construction - Travel and Entertainment Expenses (2013-S-47) …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesOpinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county … You further state that, at the time of the commissioner's appointment, the not-for-profit corporation had a contract …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2002-10
… GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that constitutes …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Town of Pamelia – Financial Management (2015M-276)
… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276John A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualTown of Waterford – Claims Auditing (2016M-154)
… 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition for the period … officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay higher rates for water to help subsidize residents …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Key Findings The Company did not adequately plan for the construction of the new fire station. Because the Company did not solicit competitive bids for this large building project, it cannot be assured it … the Company’s plan to repay the debt issued to finance construction is based on contingencies such as the sale of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialExamination of Island Peer Review Organization
… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal Report CFR were properly calculated adequately documented
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) … Program in 1990. The program requires drug manufacturers to pay rebates to state Medicaid programs for prescription …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-program