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Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0CVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueFreeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting MWBE and DBE participation in its contracts, and has controls in place to detect or prevent MWBE and DBE fraud. The audit covers the period January 2013 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedSelected Wage Investigation Procedures
… the Department of Labor (Department) is following its wage investigation procedures, including conducting outreach to … labor violations that arise during the course of an investigation. The Division can require employers found to be … respectively. Key Findings We reviewed documented wage investigation activities for a sample of 150 of the 5,387 …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, … resources have been set aside. The Board is responsible for the overall management of the Town’s fund balance, … implemented, will improve the Town’s multiyear financial planning for fund balance and reserves. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… York State contracting entities use toll-free telephone numbers to disseminate information and allow the public to … only charge contracting entities for toll-free telephone numbers that belong to them. When initially procuring … the contracting entity should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesState Agencies Bulletin No. 174
… vacant position, the effective date may be any date. For a filled position, the effective date must be the first day of … or E to H for Hourly. Save the data. If the position is filled, the incumbent's Job Data record will be automatically … Data 2 panel will default to 40 hours. Agency Procedures: Filled Positions Hourly to Exception Hourly Updating the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesTioga Fire District – Board Oversight (2022M-170)
… complete report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of … fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Opinion 97-25
… they will not perform compensated services for applicants to the board until after the board approves the applications) … (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … code of ethics may require a member of a municipal agency to represent that he or she will not agree to perform …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 2008-1
… v County of Suffolk , 66 NY2d 354, 497 NYS2d 329; 1988 Ops St Comp No. 88-77, at 147). The disclosure requirements … on matters involving the not-for-profit entity ( see 1992 Ops St Comp No. 92-30, at 78; but cf . 30 Ed Dept Rep 236 … Education of the Hauppauge Union Free School District 1 In Ops St Comp No. 92-30, supra , we concluded that, because a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 2011-1
… Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring employees to serve as staff of not-for-profit corporations) GENERAL MUNICIPAL LAW § 858 (7), (9), (17): An … and assign them to serve as the staff of not-for-profit corporations. This is in reply to your request for our …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Operational Training and Medical Assessments of Train Crews
… fit; and periodically monitored train crews forcontinued medical fitness. The audit period covered from January 1, … every three years. Train crews are also required to pass a medical assessment prior to assuming new responsibilities, and undergo periodical medical assessments every two years for Train Operators, and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims … Submitted by Davis Ethical Pharmacy (2012-S-10) United HealthCare: New York State Health Insurance Program Payments …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueCUNY Bulletin No. CU-359
… OSC will create the following data: Bargaining Unit - CA for PSC Adjunct employees in the following job codes: … 019120 EOC Adjunct Lecturer Union Code for Bargaining Unit CA will be CAC Dues Code will be 467 Agency Shop Code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for … To determine if the Office of Court Administration is ensuring court facility aid and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-program