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Opinion 96-1
… 10% of the total assessed valuation of the town, the prior consent of the State Comptroller will be required for the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval of … purchase of real property may, however, be subject to the consent of the State Comptroller. General Municipal Law, §6-g …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 91-4
… joint fire district without consideration) CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting … to joint fire district without consideration) TOWN LAW, §189-b; STATE CONSTITUTION, ARTICLE VIII, §1: A village … apparatus are still outstanding. Article 11-A of the Town Law (§189-a, et seq .) contains provisions relative to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-4New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… high-risk communities. The New York State Department of Health (Department) oversees administration of the … shortage of 2,712 hypodermic needles. The sampled SBHCs do not maintain proper inventory control over student-supplied medications. They do not record student medication transactions (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andMTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment … employees. For example, bus drivers at MTA Bus are subject to Article 19-A of the New York State Vehicle and Traffic Law …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersMedicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by the Association for … in certain instances we examined matters dating back to July 1, 2008 and extending through January 26, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie … — and paid 16 of its physicians a total of $1,655,359 in these incentives. Also during this period, ECMCC offered a … a total of $503,022 in bonuses. Key Findings ECMCC did not properly administer and monitor its incentive and bonus …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, … the ages of three and five years. TCDC is reimbursed for preschool special education services through rates set by … that TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualFinancial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial … Association, Inc. (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followChild and Dependent Care Credit
… that contained potentially inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in contracts of his or her spouse except contracts of employment with the municipality; see also General Municipal … 12, 447, p 236). Further, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Agencies Bulletin No. 558
… Employees Employees who appear on the NPAY 752 Control-D Report SSA Verification. Effective Date(s) Immediately. … OSC Actions OSC issued the 2004 employee W-2 file for comparison with SSA database records using the SSA’s … 2004 W-2 to the employee with the correct Social Security number or name. Agencies must follow existing OSC procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/558-verification-social-security-numbers-and-names-reported-w-2-statementsOpinion 93-31
… (travel expenses - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the … a recreation district in commuting from their residences to the place where meetings of the board are normally … as actual and necessary expenses. This is in response to your letter asking whether commissioners of the Rushford …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions … of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 98-6
… that the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we assume the county manager is … or dependents (General Municipal Law, §800[3][a]). For this purpose, a contract of a company of which the spouse …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 2007-5
… equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask whether a … of equipment into another capital reserve fund is subject to permissive referendum requirements. General Municipal Law, … the governing boards of counties, among other entities, to establish capital reserve funds for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2008-2
… was elected or appointed. This exception, however, does not apply to any renewal of such a contract. Moreover, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2