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Opinion 92-25
… were added to the Town Law by chapter 220 of the Laws of 1960. The legislative history in the Governor's bill jacket of chapter 220 of the Laws of 1960 indicates that the bill was intended to clarify … in which fire commissioners attempted to countermand orders of fire chiefs at the scenes of fires, contended they …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 90-24
… board may not, pursuant to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the … §56.00(a) authorizes a finance board of a municipality to delegate the authority to hire bond attorneys to the chief … to authorize contracts, by resolution, when authorized to do so by statute (1987 Opns St Comp 87-43, p 66). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Constitutional Amendment on Debt
… state-funded debt, and the refunding of state debts. Memo Bill Text Status … Concurrent resolution of the Senate and …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 92-36
… in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed only within … findings and declaration of intent, is confusion arising from the existence of numerous telephone numbers for …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends … specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible …
https://www.osc.ny.gov/legal-opinions/opinion-89-12DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… the needs of homeless New Yorkers, particularly those with mental health and substance abuse issues, according to an audit … (e.g., mental health, substance abuse, alcohol abuse) and medical diagnosis. Of these, auditors found 3,022 who were …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthUnified Court System Bulletin No. UCS-350
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer … meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … to Civil Service. Other Related Audits/Reports of Interest UnitedHealthcare: Empire Plan Drug Rebate Revenue ( 2013-S-41 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceProtection of Child Performers (Follow-Up)
… included in our initial audit report, Protection of Child Performers ( 2016-S-70 ). Background The Department of … workers in New York State. Within the Department, the Child Performers Unit (Unit) is responsible for monitoring …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followOversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) measured the effectiveness of the obesity and diabetes prevention … with the highest funding during SFY 2017-18: Creating Healthy Schools and Communities ($4,507,480) and Creating …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementDepartment of Transportation Bulletin No. DOT-31
… 2017 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to … The 2017 Shift Lump Sum Payment should be processed in Administration Pay Period 17L, paychecks dated 12/13/17 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … on insurance carriers that issue policies or contracts of automotive bodily injury insurance. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended … in Plainview, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … Inc.: Compliance With the Reimbursable Cost Manual (2016-S-47) … To determine whether the costs reported by ACDS Inc on …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal Report (CFR) were … located in Nassau and Suffolk counties. The counties pay tuition to HLVS for these services using reimbursement rates … including costs, that HLVS reports to SED on its annual CFR. To be eligible for reimbursement, reported costs …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOperational Advisory No. 2
… the fiscal year by the Bureau of State Expenditures based on the last modified date on the voucher. This is an effort to clean up vouchers prior … from April 1 to March 31, which are unapproved and remain on the system, will be deleted by March 31, 2014. Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit … contractors must pay prevailing wages for the locality where the work is performed to certain employees performing work on a public …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawFacility Structure, Safety, and Health Code Waivers
… regulations issued by the Department. The Department is the State agency responsible for enforcing compliance with …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligible