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Opinion 2004-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Controls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that expenditures are made only to eligible victims and for eligible victim services. The … by directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to these …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… programs based on clinical evaluations. The counties pay for the preschool special education services Mid Island …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… fuel purchases using the statewide refueling credit card (i.e., WEX card). The objective of our initial audit report, issued …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followOpinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … control district did not require the consent of the State Comptroller under then existing law because the … or acquisition of a capital improvement, the petition must state the maximum amount proposed to be expended therefor ( …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start are … SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard School - …
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
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, SED establishes reimbursement rates for … and requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualOpinion 98-14
… LOCAL LAWS -- Municipal Funds (authority to supersede town budget procedures) -- Pre-emption (town highway budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget (submission of budget …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits … share of health insurance premiums it was paying to the State Health Insurance Plan on behalf of retired employees. …
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 … 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/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 … 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/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
… 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. ABANDONED AND LOST … as the village's fiscal agent, is required to pay to the State Comptroller unclaimed moneys representing the principal …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … municipal purposes) GENERAL MUNICIPAL LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix … cost of government ( id .). Article IX, §1(f) of the State Constitution provides that no local government may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … recorded in the county clerk's office and filed with the State Comptroller within ten days of the board's … in the office of the county clerk, and filed with the State Comptroller, within ten days after the determination …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1: A village may not … benevolent association established by special act of the State Legislature for the purpose of receiving foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
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-operations