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Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… included in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report … from April 2021 through December 2022, the Department’s vehicle repair and maintenance expenses totaled approximately … to effectively monitor and ensure accountability over its vehicle use and maintenance expenses. The audit found the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated … To determine whether the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualOpinion 98-14
… estimates) TOWNS -- Budget (submission of budget estimates by the highway superintendent) TOWN LAW, §§104, 106; HIGHWAY … as the budget officer prescribes. A town may not, by local law, supersede these budget estimate requirements. … You ask whether the annual budget estimate submitted by a town highway superintendent may set forth only the …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 88-5
… Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA", Public Law 99-272) and the Employee Retirement Income … not apply to the town's health insurance plan. Under "COBRA", the temporary extension of health care coverage for …
https://www.osc.ny.gov/legal-opinions/opinion-88-52014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement … and includes: Active Agency Contracts ( Excel ) ( PDF ) OSC Reviewed Contracts ( Excel ) ( PDF ) Agency Purchases … through March 31 2015 and includes active agency contracts OSC reviewed transactions and more …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual … search and sort the information provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-report2016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement … and includes: Active Agency Contracts ( Excel ) ( PDF ) OSC Reviewed Contracts ( Excel ) ( PDF ) Agency Purchases … through March 31 2017 and includes active agency contracts OSC reviewed transactions and more …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-report2015 - 2016 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual … search and sort the information provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportOpinion 92-10
… ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting as its own fiscal agent, or a banking organization acting as the village's fiscal agent, is required to pay to the State … of matured, unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or unclaimed …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 94-18
… or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire … an exempt volunteer firefighters' benevolent association is a private not-for-profit corporation, a village may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-2
… LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may participate in group purchasing programs … to Public Health Law, §2803-a, is applicable to a county nursing home. County Law, §408-a provides that every officer, … Accordingly, we conclude that purchases made by a county nursing home under a joint purchase arrangement pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline and … example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial … it did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of Fallsburg and … the required annual financial report with the Office of State Comptroller since the 2008 fiscal year. Although the … Annual Financial Report is filed with the Office of the State Comptroller within 60 days of the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … in calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between … more than any other work location). Such designation is to be in the best interest of the State and not for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… of Correctional Services, Food Production Center: Seventeen Years of Fraud by the Former Director of the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesThe Ex-spouse’s Payments – Divorce and Your Benefits
… state that intent, note the specific retroactive date, and provide a payment schedule setting forth an additional … with a repayment schedule. Retirees can see a monthly and year-to-date breakdown of their pension payment amounts … into a tax-deferred retirement account (such as an IRA, 401K, 403b, etc.). Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments