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Opinion 91-28
… for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in … moneys may be transferred from the water fund pursuant to that statute and used for any lawful village purpose (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Select Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s … The enabling legislation granted broad authority to the Commission to develop, construct, and manage a …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New York City Transit performs … processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing public use of the transit system. TAB offers …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 2002-9
… or statutory obligation by a municipality before funds can be paid to, or expended on behalf of, private …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 94-21
… town supervisor shall encumber applicable appropriation account balances at the close of each fiscal year, to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Medicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Purpose To determine the readiness of all Medicaid managed care organizations (MCOs) to submit Medicaid encounter transactions to the new … MCOs were specialized health plans, which generally have fewer enrollees than mainstream Medicaid managed care …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemInmate Sentence Calculation and Release Practices
… during our audit period five inmates were released between two weeks and 12 months early because Department procedures … followed. The five errors represent an error rate of about one in every 17,000 inmates released during our audit period. … of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations … (MCOs) are submitting accurate administrative costs to the Department of Health (Department) and whether the … to those who are economically disadvantaged and/or have special health care needs. For the State fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOpinion 2010-3
… at 5). The Account was also created by L 1994, ch 599, to fund loans for, among other things, the purchase of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 2000-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … the position vacant. Upon reconsideration, we believe the express language of section 32(2) and the legislative history … appointed by the town board, the deputy, under the express language of former section 32(2), served at the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … including towns, villages, cities, counties, school districts, fire districts, BOCES, district corporations and special improvement districts, to …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2004-7
… (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of … ask whether the village may require the town in which the property is located to levy the delinquent amount on the town …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, … Where foreign fire insurance tax moneys are distributed in accordance with Insurance Law, §§9104 and 9105, the moneys …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Start a Business and Get Licenses
… To form a business in New York State or to register an out-of-state business, visit the New York State Department of State. Additional Resources In addition to registering, … to conduct business in New York State. Here is a list of additional resources for you to use. New York State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… The purpose of this chapter is to provide policies, procedures, and requirements applicable … to contracts that state agencies and state authorities have with businesses, not-for-profit organizations, and other governmental entities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesMiller Place Fire District – Credit Cards (2024M-58)
… supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Actuarial Advisory Committee
… actuarial assumptions and employer contributions. Armand de Palo (Retired) Michael Heller (Retired) Edward Brown …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeGowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104