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Pawling Central School District – Selected Financial Activities (2012M-185)
… funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185City of Amsterdam – Budget Review (B24-5-5)
… April 22, 2024, or 21 days after the Charter-established deadline. The proposed budgets for the general and recreation … budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore ways to make the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… are based on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198City of Troy – Budget Review (B5-13-20)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Cherry Valley – Budget Review (B25-4-7)
… the appropriations for the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included … 2026 preliminary budget includes an estimate for Health Center appropriations of $495,000 in the general fund. Our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Eligibility, the Benefit and Filing – New Career Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to retire … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even … The Maximum Benefit For Tier 1 members, the maximum pension portion of your retirement benefit is 75 percent of …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-29
… exchange of property rather than an outright sale of its land. This is in reply to your letter in which you ask … exchange of property rather than an outright sale of its land. The authority for a village to exchange property with … competitive bidding requirements ( Davies v Mayor , 83 NY 207; Albion Indus. v Town of Albion , 62 AD2d 478, 405 …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 88-42
… we expressed the view that one municipality should not be permitted to receive a windfall at the expense of another due …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 92-22
… proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL … LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which prepares its own assessment roll may maintain a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-2
… of the district which is served by the hydrants of a private water company. Further, you indicate that the fire district's current contract with the water company provides for a payment, on or before March 1 of …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 92-48
… proceeds to retire debt even when part of improvement sold) GENERAL MUNICIPAL LAW, §6-l: Until July 1, 1993, a … to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to the … object or purpose and only a portion of the parcel is sold, the entire proceeds of the sale must be deposited in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-1
… in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, because the … Church , supra , is no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 2001-5
… (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of … A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. 82-242, … types of emergencies (see Town Law §176[1], [22]; General Municipal Law §§209, 209-b; Volunteer Firefighters' Benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 89-43
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… reply to your letter asking whether a town of the second class may establish a capital reserve fund for improvement … Whether a town of the second class may establish a capital reserve fund for improvement …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 95-21
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER … §206 authorizes towns to consolidate two or more special improvement districts established for the same purpose, … hearing upon: a. The consolidation of two or more special improvement districts established or created for the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-21IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have not yet started using … agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesFinancial Management Practices
… Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … Interest Olympic Regional Development Authority: Selected Financial Management Practices (2013-S-18) Thoroughbred …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… program that provides a wide range of health care services to those who are economically disadvantaged and/or … health care needs. When billing Medicaid for inpatient services, hospitals must indicate a patient’s “level of care” … of Health (Department) uses a contractor, the Island Peer Review Organization (IPRO), to review inpatient claims. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… not in compliance with State Medicaid policies; and $167,101 for claims with improper payments for duplicate billings …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015