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Opinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2003-2
… coterminus town/village in question came into being as the result of the creation of a town to be coterminous with a … 1990 Opns St Comp No. 90-19, p 42; Village Law §4-412[3][9]) or by certain other fire departments or incorporated fire … as amended (former McKinney's Unconsolidated Laws, Title 16, Chapter 13 [§5851 et seq.]) (L 1988 ch 241 §2), which had …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 2003-5
Whether the lineofduty presumption in Retirement and Social Security Law applies to benefits for a firefighter who died of cancer prior to retirement
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Lowest Responsible Bidder … §103: A bidder's criminal record may be taken into account in determining whether the bidder is a responsible bidder. … and an opportunity to rebut the charges. This is in reply to your letter concerning the award of a contract by …
https://www.osc.ny.gov/legal-opinions/opinion-90-48The Child School – Compliance With the Reimbursable Cost Manual
… OTPS costs were: $163,663 for a less-than-arm’s-length contract for building maintenance and cleaning services; … rates for the audit scope period as appropriate. Work with School officials to ensure they understand and comply with the Reimbursable Cost Manual and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 47
… agency intends to pay the vendor with a check, electronic payment (ACH) or with the PCard. It is a best practice for … less than $500.00 when a vendor accepts the PCard for payment. However, agencies may not use the PCard to purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useOpinion 93-16
… Volunteer firefighters who also serve as paid employees of a political subdivision may not earn credit under a service … firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 98-20
… opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, … may establish a reasonable minimum service requirement for appointment to a fire police squad, if the board …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… municipality, and acting through its local legislative body, is hereby authorized and empowered to adopt and amend …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-24
… may not participate in a service award program established for the members of the fire company unless they have been … as members of the fire company and are subject to call for whatever duties may be assigned under the rules and … may participate in a service award program established for the members of the fire company. You state that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Tuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law … Tuition Assistance Program (TAP) awards. Background LaGuardia Community College (LaGuardia), located in Queens, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeCapital Planning
… Purpose To determine whether the Niagara Frontier Transportation … $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual … and projects denied funding in capital plans. Also, they have not established a documented system for ranking capital …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningPipeline Safety Oversight
… Commission (PSC) is providing oversight of pipeline safety in accordance with State regulations and federal performance … without gas. DPS does not perform analyses of all available data to better identify potential high-risk areas. … those procedures. Work with the Operators to identify all available sources of pipeline safety data, and then determine …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightOpinion 94-18
… of the department may separately incorporate in accordance with Not-For-Profit Corporation Law, §1402. We are enclosing … bidding is not required by statute, prior to negotiating with the benevolent association, the village board should …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… claims that have incomplete information, such as a missing NDC. The Department uses information from eMedNY to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careLancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Wappingers Central School District – Professional Services (2022M-88)
… for the procurement of professional services in accordance with the procurement policy. Key Findings District officials did not always seek competition or comply with the District’s procurement policy when procuring … are procured in a competitive manner in accordance with District policy. Ensure that a periodic review of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mKortright Rural Fire District – Financial Activities (2022M-51)
… whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51CUNY Bulletin No. CU-744
… Pay page using the appropriate earnings code. For each new grant payment or additional amount that must be paid, … the following action: If the employee is separated from State service in the full-time record, the agency must create … XCT, YCT, ZCT are supplemental, andFederal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundation