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XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned. … capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsAccounts Payable Advisory No. 39
… must be processed by the originating Business Unit. The voucher must be processed in SFS using the Unique Coding for …
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 rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and … fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … Initially, we note that it is our policy not to render opinions to officials of one municipality with respect to the …
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 … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time … LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … enter into a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… of laws prescribing the proper manner of effectuating, proving and recording service of process (e.g., CPLR, §§306 …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing … administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services … directly to health care providers. For recipients enrolled in managed care, DOH pays managed care organizations (MCOs) a …
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)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About … To determine the extent of implementation of the two recommendations …
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)
… is located in the City of Albany. The School is governed by the Board of Trustees, which currently comprises six … local levels. The fee for these services is 1 percent of per pupil revenue from the prior academic year. On January 31, …
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)
… the problems we identified in the initial audit report. For example, DOH improved monitoring of MCO compliance with …
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-followXI.12 Overview – XI. Procurement and Contract Management
… or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement Project (PCIP) establishes … standard guidance for when a project is needed. The following table explains if a scenario requires the … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and … reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … receipts attached All travel and conference claims, as they are inherently risky Alterations or questionable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71