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Opinion 92-3
… 18, and may provide for the prohibition of conduct ( id .). Therefore, we believe that a town's code of ethics may …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county health commissioner as partner with a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2006-1
… not yet completed the final day of work for that period. You suggest that payment prior to the completion of all work … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not … of article VIII, §1 of the State Constitution. Also, you do not ask that we address whether prepayment may be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 88-76
… that bear on the issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) -- Private …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Town of Holland - Real Property Tax Exemptions (2018M-232)
… adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether select …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Accounts Payable Advisory No. 53
… Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and procedures …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fWalden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… over defined useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… and remaining balances canceled by the lapse date. All State agencies should review expiring grant documents to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderAlbany Parking Authority – Cash Collections (2016M-181)
… five-member Board of Directors, was established by the State Legislature to construct, operate and maintain …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Travel Advisory No. 14
… & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesContract Advisory No. 19
… Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all contract transactions in a … unnecessary delays in processing times, the Office of the State Comptroller (OSC) has outlined transaction processing …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewVI.4 Reappropriations Overview – VI. Budgets
… A reappropriation is a legislative enactment that continues … created or associated with transfers and interchanges do not get reappropriated with the related parent … for the Appropriation Movement Authority Quick Guide (How to reappropriate column) for further guidance. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… Objective To determine the extent of implementation of the three … Program for opioid use disorder. These recipients may have received inappropriate, unnecessary, and/or dangerous prescriptions if Treatment Programs did not check I-STOP and, where authorized, coordinate care with …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followWindows Domain Administration and Management (Follow-Up)
… IT products and services that support the mission of the State. ITS operates data centers 24 hours a day, 365 days a … 35,000 Virtual Desktop remote connections. ITS provides State agencies secure networking and desktop support for more … for maintaining Active Directory domains on behalf of the State’s Executive agencies. A domain is a group of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followTown of Elba - Real Property Tax Exemptions (2018M-261)
… to ensure the exemptions remained in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Flanders Fire District – Disbursements (2014M-199)
… Flanders Fire District is a district corporation of the State, distinct and separate from the Town of Southampton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Johnsonville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190