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Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam … operates six schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Opinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2005-6
… on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, ARTICLE XI, §3; GENERAL MUNICIPAL LAW §95; TOWN LAW §130: A … who would discuss the topic of how to prevent “bullying”. Article VIII, §1 of the State Constitution prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food … supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A prior audit, issued … for substance abuse, childcare services and assistance with finding permanent housing. According to its 2023 Annual …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2000-14
… (payments into annuity program) SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program) … agreeing in a collective bargaining agreement with its teachers to make annual payments, either in prescribed dollar … of pay, into a "tax deferred annuity program" for its teachers. Under the program, all school district payments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 88-30
… to a district water system in the proper exercise of its police powers. (2) The costs of establishing and operating … charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a town … stated as follows: "It is the commonest exercise of the police power of a state or city to provide for a system of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 91-1
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … to allow political subdivisions to participate in such contracts as an exception to competitive bidding … bidding procedures for other participating municipalities in connection with projects being undertaken by individual …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 2001-2
… FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be credited with one year of … for activities designated by the program sponsor, selected from the list of activities set forth at subparagraphs i-viii … she must be credited with twenty-five points (1995 Opns St Comp No. 95-9, p 19) 1 . Consequently, a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 88-27
… FIREFIGHTERS -- Disability Benefits (termination of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is still obligated to pay a village … You ask if a village which has terminated its paid fire department is still obligated to pay a disabled village …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 97-14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … contrary to public policy (see e.g., 1995 Opns St Comp No. 95-14, p 29 and citations therein). We have also … tax moneys. For purposes of this opinion, we assume no special act is applicable. …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 89-51
… of the services to be rendered under the contract. There is no authority for the town to make additional payments to … BENEFIT LAW, §30(12): A fire protection contract is generally required to provide that the party receiving … district pursuant to contract. You ask whether the town is authorized to make payments to the volunteer fire company …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 2000-4
… designed to provide an incentive to certain employees to stop their employment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… and supplies, and whether controls are in place to prevent abuse and misuse of these products. The audit covered the … have had diagnoses of BPH or PAH – elevating the risk of abuse and diversion associated with these drugs. We found …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andEligibility, the Benefit and Filing – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Eligibility the Benefit and Filin …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Tier 2, 3, 5 and 6 Death Benefits – Career Plan
… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your salary multiplied … your salary. The salary is limited by Section 130 of the Civil Service Law. If you are in service at age 61, your …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your salary multiplied … your salary. The salary is limited by Section 130 of the Civil Service Law. If you are in service at age 61, your …
https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefits