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Opinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … Initially, we note that it is our policy not to render opinions to officials of one municipality with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… may be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent … library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … for the support of a public library ... shall be paid over to the treasurer of such library ... upon the written demand …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 93-16
… firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is … established by the sponsor ( id .). Such activities may include participation in department responses (see General … a firefighter to take time off to respond to fire alarms does not affect the time during which the individual is …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time … LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … enter into a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… of laws prescribing the proper manner of effectuating, proving and recording service of process (e.g., CPLR, §§306 …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing … administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services … directly to health care providers. For recipients enrolled in managed care, DOH pays managed care organizations (MCOs) a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement Project (PCIP) establishes … standard guidance for when a project is needed. The following table explains if a scenario requires the … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16VI.I Overview – VI. Budgets
… will establish appropriation control records based on the enacted State budget, along with the segregation … Information and Budget Control for additional information on Federal grant Budget Control and set up using the Project … agencies will establish a Federal Grant in SFS based on the GAD received from the federal awarding agency, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewSUNY Bulletin No. SU-356
… is to notify agencies of a business process change in the starting, stopping, and changing of SUNY’s Voluntary … deductions. Affected Employees: All employees enrolled in the SUNY Voluntary 403(b) Savings Plan are affected. Background: In an effort to streamline the process of starting, stopping, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planLewiston-Porter Central School District – IT Asset Management (S9-22-14)
lewistonporter audit schools statewide IT asset management
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had … through October 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… records prior to filling textbook orders or ordering new textbooks. The Board should require a District-wide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … reserved are necessary and reasonable and develop a formal plan for the use of reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… services to the Town for the period January 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of approximately … himself from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413