Search
Oversight of Transportation Services and Expenses (Follow-Up)
… Services and Expenses (Report 2021-S-1 ). About the Program DOCCS operates 44 correctional facilities, seven … result of a physical impairment, driving violation, or the suspension or revocation of their license. Key Findings DOCCS …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followArea #12 – Information Technology Contingency Planning – Information Technology Governance
… employee action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningCity of Amsterdam – Budget Review (B20-5-8)
… and Incentives for Municipalities, property registration fees, metered sewer rents and golf course fees which may not be realized. The adopted budgets for the …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Long Beach – Budget Review (B21-7-6)
… their proposed 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/2021/05/12/city-long-beach-budget-review-b21-7-6Controls Over Federally Funded Programs and Maximization of Federal Funding
… to meet program goals. The Division receives funding for the WAP from both the U.S. Department of Energy (DOE) and … and Human Services (HHS) and must expend and account for WAP awards in accordance with federal statutes, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingOpinion 2006-8
… , 30 NY2d 122, 331 NYS2d 17; Board of Education v Yonkers Fed. of Teachers , 40 NY2d 268, 386 NYS2d 657). It is also … granted in lieu of overtime compensation and any other forms of payment for accrued but unliquidated time earned and … value of “accumulated and unused sick leave ... and other forms of payment for accrued leave time and benefits due to a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-41
… DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of public hearing) VOLUNTEER FIREFIGHTERS -- Service Award Program (establishment of); (referendum requirement); … LAW, §179: A mandatory referendum to establish a service award program for the volunteer firefighters of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 2004-4
… OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal … Whether a member of the board of education of a central school district would have a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 2001-12
… that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for … municipalities and school districts that sponsor public libraries to elect to confer the benefits of section 18 on employees of public libraries, at the direct expense of the municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 2005-8
… (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical … of the cost of providing such services. You ask whether a city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an amount that is designed to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Bank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-10)
… shortfall in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, … Review the revenue estimates for charter school payments, mortgage tax, income tax surcharge, parking violations and … rates prior to the adoption of the budget or lower the estimate for water rents. …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Corcraft's Textile Procurement Practices
… goods and services at competitive prices. Corcraft employs about 2,000 of the State's 55,000 incarcerated offenders in … it operates at 11 correctional facilities. Sales were about $49 million for the State fiscal year ended March 31, … operations. Production of textile products accounted for about 20 percent of Corcraft's sales. During the five-year …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 93-18
… to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 94-8
… AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district … absence, inability to act or vacancy in the office of the principal officer, the deputy is a public officer and, as … by law, qualifications established specifically for the principal would also apply to the deputy position. The …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 95-13
… of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding … These excess proceeds may not be used for any other school district purpose. You ask whether excess proceeds of outstanding bonds issued by a school district for a capital project which has been …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … volunteer company has automatically vacated membership in the first company …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13