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White Lake Fire District – Budgeting Practices (2013M-156)
… White Lake Fire District is a district corporation of the State, distinct and separate from the Town of Bethel, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Maine-Endwell Central School District – Financial Condition (2013M-49)
… July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49North Colonie Central School District – Claims Processing (2013M-9)
North Colonie Central School District Claims Processing 2013M9
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Lockport -- Budget Review (B1-15-20)
… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Housing Authority Administrative Expenditures (2016-MS-2)
… with lower incomes. Housing authorities around the State manage both public housing units and Section 8 housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch Union Free School District … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Candor – Fund Balances (2014M-157)
… funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157CUNY Bulletin No. CU-276
… Benefit for the 2006 calendar year. Listed below are the union, bargaining units, the value of the Prepaid Legal Benefit and the Earnings Codes: Union Bargaining Units Value Earnings Code Teamsters, Local … to all members in the specified bargaining unit whose address type is “HOME” or the “HOME” address is blank and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care services, including …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andOpinion 94-16
… of the IDA. In addition, disclosure of interest pursuant to General Municipal Law, §803 is not required. The … however, should not participate in the discussion or vote on matters affecting the IDA's relationship with the … this Office no longer renders opinions on the propriety of dual office-holding. Accordingly, for purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be accomplished in violation of article VIII, §1 of the State Constitution which prohibits municipalities from making … damage to town property. We also suggest that appropriate State or local civil service agencies be contacted to assure …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT … Library Districts (authority of village to charge library district with proportionate share of tax refund) REAL … and Chargebacks (authority of village to charge library district with proportionate share of tax refund) VILLAGES -- …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6CUNY Bulletin No. CU-120
… employees (bargaining unit T8) will have dues or agency shop fee calculated at 1.05%. Part-time employees (bargaining units AJ and GA) will have dues or agency shop fee calculated at 1.0%. Calculations are based on total … position. OSC will automatically start the agency shop fee for all employees in a part-time status if they do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeOpinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2