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Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Wappingers Central School District – Professional Services (2022M-88)
… for the procurement of professional services in accordance with the procurement policy. Key Findings District officials did not always seek competition or comply with the District’s procurement policy when procuring … are procured in a competitive manner in accordance with District policy. Ensure that a periodic review of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Unified Court System Bulletin No. UCS-145
… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be … Background The Judicial Supplemental Support Fund (date of inception is November 1, 2007) provides judges with up to … unless the judge chooses to receive a lesser amount by submitting an “Opt-Out Form” to the Office of Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 93-7
… law adopted prior to September 1, 1953, all contracts for public work of a political subdivision or district … the lowest responsible bidder after public advertisement for sealed bids in the manner prescribed in that section. In … services which fall within this exception involve the application of specialized expertise, the use of professional …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … companies, the members of each company, must determine how foreign fire insurance tax moneys are to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-19
… had purchased the equipment with moneys it received from a criminal defendant in an arson case as part of a plea … power to accept such items as a gift (see e.g. 23 Opns St Comp, 1967, p 528). In order to effectuate an inter vivos … counties, towns, villages, cities and school districts from making gifts or loans of their money or property to or …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-6
… -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE … undertakings. There is no exception to this prohibition for transactions between the municipality and a … lease is for fair and adequate consideration, and upon the best or most beneficial terms to the village (see, e.g., Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 91-35
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … within collective bargaining units were earning the same, or nearly the same as their department heads. Section 207-m … collective bargaining unit. The fact that there may be one or more subordinates to the chief outside the negotiating …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 2004-8
… of its officers and employees. This is in response to your inquiry concerning a village that provides health … You ask whether the village may establish a reserve fund to accumulate monies for the non-insured expenses. Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan …
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 …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Financial Oversight of the Advantage After School Program (Follow-Up)
… of Children and Family Services (OCFS) is responsible for administering the Advantage After School Program … (collectively referred to as Providers) based on submitted work plans describing how such organizations … a risk that Providers could exceed their maximum cost per child if they were serving significantly fewer children than …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOpinion 97-5
… defined in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is … upcoming school year. … Brighter Choice Charter School for Girls Financial Operations 2013M321 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of Health (DOH) administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services rendered directly to health care providers. For …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Scenario Is a Project Required? Capital Improvements Yes State Emergency Tracking Yes Customer Activities Yes, (e.g. activities funded by federal grant sponsors or …
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)
… in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract award to contract closeout, any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewIndigent Legal Services Fund
… The Office of the State Comptroller no longer has a role in … filed with the Office of Indigent Legal Services (OILS). Find more information on the Indigent Legal Services Annual Expense Report page on …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundOpinion 2002-16
… prohibits towns and villages from giving or loaning money or property to or in aid of any individual, private …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16