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Opinion 92-43
… the prudent and economical use of public moneys in the best interests of the taxpayers of the political subdivision … of alternative proposals or quotations will not be in the best interest of the political subdivision. The governing …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Division of Housing and Community Renewal Bulletin No. DH-54
… Advance Requirements RRSU employees whose annual salary is below the Job Rate of the employee's current grade on the … evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will process Performance … Current Code Update to 1001 1001 if the new salary is below Job Rate 1110 if the new salary is equal to Job Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-54-october-2011-performance-advances-graded-and-ns-equatedOpinion 2000-22
… 801(1), 802(1)(h), 803, 805-a(1)(c), (d): An attorney who is appointed town attorney would not have a prohibited … or her law firm. You state that the attorney in question is a partner in a private law firm. In 1998, the law firm was … between the law firm and the town runs until the case that is the subject of the litigation is "finally determined" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22SUNY Bulletin No. SU-361
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … With Pay, Leave of Absence (only if the Action/Reason code is LOA/MLS – Mil Stip) An employee who is an incumbent of a position on 06/30/2024 but has a Payroll … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingOpinion 89-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … to "experts, clerks and a secretary" providing services on behalf of a town zoning board of appeals …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Oversight of the Home Delivered Meals Program (Follow-up)
… the largest agency in the federal network of Area Agencies on Aging in the United States. Its planned spending for the … including $349 million and $44 million in City and State funding, respectively, with the remainder from federal … and missed deliveries (e.g., client did not answer) on route sheets and enter this information in DFTA’s Senior …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… of the ARO AROs should be initially measured based on the best estimate of their current value. Per paragraph 15 of …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected five-member Board of Fire … may be necessary, to ensure that the Secretary-Treasurer is a duly selected and qualified public officer, rather than …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSullivan County – County Jail Operations (2013M-33)
… the County had to board-out all of its inmates because COC forced the County to close its jail. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five members. The … of Operations does not ensure all student information is recorded accurately prior to billing their school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andCity of Long Beach – Budget Review (B18-7-5)
… which does not comply with the tax levy limit because it is $3,712,839 above the limit established by law. On May 1, … payments. Review our recommendations before the budget is adopted. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Lockport -- Budget Review (B7-1-14)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … fund budgets and the estimated unrestricted fund balance is 13%, of 2018 general fund appropriations, which is below the City’s fund balance policy minimum of 17% of the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14CUNY Bulletin No. CU-314
… 2007: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesCity of Long Beach – Budget Review (B17-7-9)
… costs. Review our recommendations before the budget is adopted. …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Town of LeRay – Justice Court (S9-14-5)
… (Board), comprising a Supervisor and four Board members, is the governing body responsible for overseeing the Town’s … revenues to the JCF. Transfer all bail money that is over six years old to the Town. Periodically review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… arise from contract agreements settled during 2017-18 is diminished. The City has not implemented multiyear …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3MTA-NYC Transit Medical Assessment Centers
… of Transit’s five MAC locations. In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are assigned … the contractor. There were widely varying practices in place at the 22 bus depots we visited. An employee could be …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 89-43
… to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office … of three years. While the office of treasurer, therefore, is generally an elective office, we note that Town Law, … other than one at which a fire district treasurer is required to be elected, determining that the office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… The Department of Health (Department) administers the State's Medicaid program. The Department's eMedNY computer … (intensive) levels of care that should have been based on less costly "alternate" levels of care; Claims for a recipient who did not live in New York State; and Improper claims for certain clinic services, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011College of Mount Saint Vincent – Tuition Assistance Program
… Regulations when certifying Manhattan campus students for State-funded Tuition Assistance Program (TAP) awards. … 4,686 TAP awards totaling $7.3 million that were paid on to the school for 1,532 students. We reviewed a sample of … and attending students, and the crediting of awards. The State Education Department should ensure that school …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program