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Morris Central School District – Financial Operations (2015M-251)
… July 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The … Morris Central School District Financial Operations 2015M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Washingtonville Central School District – Reserve Funds (2014M-45)
… Background The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of Washingtonville, and … fund policy for the funding and use of reserves, and a detailed annual report of all reserve funds has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Berkshire – Justice Court Operations (2016M-425)
… software. The current Justice did not always deposit money in a timely manner. Key Recommendations Pursue unpaid … to recording cases in the accounting software. Deposit all money collected in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mXVI.3.H Materiality – XVI. Financial Reporting
… in the instructions to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityAccounts Payable Advisory No. 39
… Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, payments resulting … in SFS using the Unique Coding for the Purchase of Land and all necessary documentation should be submitted to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsOpinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police … Whether the chief of police of the village police department may …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… fire company to the fire district. May 20, 1991 Joseph H. Pond, Esq., Attorney at Law Woodbourne Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
Concerning the towns code of ethics
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … Whether a volunteer fire department may expend foreign fire insurance tax moneys to remodel and purchase appliances for …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2004-6
… consideration. A village may, however, enter into a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as consideration under the contract, permit the historical society to use the … village determines that the value of the services received under the contract is at least equal to the value of the use …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 97-5
… or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does … assessed against adjoining properties. February 18, 1997 Kevin M. McArdle, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… makes payments for services rendered directly to health care providers. For recipients enrolled in managed care, DOH pays … rebates totaling $183.7 million due to errors in DOH’s claim extraction procedures, inaccurate or incomplete claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followFinancial Oversight of the Advantage After School Program (Follow-Up)
… activities that integrate what happens in the school day with less formal learning experiences and encourages … expected to participate in the Program on any given day throughout the year, referred to as the Maximum Average … Program funding for State fiscal year 2019-2020 totaled $33 million. Our initial report, issued on February 13, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… will provide the School with access to legal and financial assistance, technical support and advocacy at State and local levels. The fee for these services is 1 percent of per pupil revenue from … prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, to 1.5 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Managed Care Payments to Unenrolled Providers (Follow-Up)
… in our initial audit report, Medicaid Program – Managed Care Payments to Unenrolled Providers (Report 2021-S-6 ). About the Program Managed care organizations (MCOs) establish provider networks by … contracting with physicians, hospitals, and other health care providers to provide medical care to their members. The …
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-followFund's Mission, Values and Investment Philosophy
… intervals through a rigorous process to reflect changing market conditions and long-term views and is subject to a … the basis of net returns, not on the fees they charge. Market beliefs We believe that in highly efficient markets, … We believe that, as a fund, tactical trading on short-term market movements will likely lead to long-term …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOpinion 2002-16
… for not-for-profit organizations (see e.g. 1986 Opns St Comp No. 86-44, p 72), even if the activities of the … implied from their express powers (see Village of Atlantic Beach v Kimmel , 18 NY2d 485, 276 NYS2d 993; Town Law … Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16