Search
Morris Central School District – Financial Operations (2015M-251)
… not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Pandemic Planning and Care for Vulnerable Populations
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately … its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic. … 2019 to April 2022. About the Program OPWDD is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOpinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … the adoption by a village of a local law providing for payment or distribution of foreign fire insurance moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Employer Billing
… November for your share of the cost of your employees’ retirement benefits. The amount of your annual invoice is … plans and options, and the pensionable earnings reported to NYSLRS for members employed during the last State fiscal … Guide will show employers with the Billing security role how to view billing information for your location. … …
https://www.osc.ny.gov/retirement/employers/employer-billingThurston Fire District – Financial Activity (2016M-430)
… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Hillside Fire District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 97-5
… AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- … -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village … road leading from a village street into property of a not-for-profit corporation, with the costs assessed against the …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… into a national rebate agreement with the Centers for Medicare & Medicaid Services in exchange for state Medicaid … rebates totaling $183.7 million due to errors in DOH’s claim extraction procedures, inaccurate or incomplete claim … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfUnified Court System Bulletin No. UCS-145
… in payments for services and goods to support them in the performance of their judicial responsibilities. The Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … p 138). Thus, except as provided by special act of the State Legislature, foreign fire insurance tax moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of … company has requested that the fire district, in turn, pay back to the company an amount equal to the cost of the … and school districts from making gifts or loans of their money or property to or in aid of any individual, or private …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, so … is at least equal to the value of the use of the space in the building. You ask whether a village may permit an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 93-7
… services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional … to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General … County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. 88-35, p 65). The courts have also noted that …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 2004-8
… medical, surgical and hospital benefits). Based on section 92-a, we have expressed the opinion that a municipal … care expenses (1982 Opns St Comp No. 82-74, p 90). Neither section 92-a, however, nor any other statute, authorizes the … pursuant to paragraph … three … of subsection (a) of section one thousand one hundred thirteen of the insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … powers and duties of another municipality. Accordingly, in responding to your inquiry, we cannot comment upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20