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Opinion 88-35
… of commodity and professional services) -- Sole Source (acquisition of unique computer software) -- Contracts … of the contract is the primary or predominant part of the acquisition and whether there is an inextricable integration … Erie County , 34 AD2d 289, 310 NYS2d 953; 1A Antieau, Mun Corp Law, §10.33). Competitive bidding also is not required …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 88-5
… (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired … but not having reached retirement age. General Municipal Law, §92-a authorizes public corporations to provide medical, …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Select Financial Management Practices
… from 390,414 in 2013 to 572,946 in 2014. The increased shipping drove a surge in operating revenues in these same …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the … report its assessable expenses related to administration of Sections 50(5), 151, and 228 of the Workers’ Compensation Law and Section 60 of both the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Center to ensure that personal service costs reconcile to employee payroll expenses and are allocated appropriately for … (2014-S-43) Workers’ Compensation Board: Internal Control System Components (2015-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Summit Security Services, Inc. (Summit)
… payments the Office of General Services (OGS) made to Summit Security Inc. (Summit) under statewide contract PS65725. Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … time period ranging from 3.3 to 3.7 percentage points. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0State Contract and Payment Actions in February
… for remediation cleanup at the American Thermostat site in South Cairo, Greene County. Department of Health $57 million … Davidson motorcycles. State University of New York at Buffalo $3 million to FNUB, Inc., a not-for-profit affiliated with the University at Buffalo, to purchase land and air rights for the University …
https://www.osc.ny.gov/press/releases/2018/03/state-contract-and-payment-actions-februaryOpinion 90-29
… the courts were authorized to consider restitution to the victim of a crime and to require restitution as part of the … 420.10 adding a new subdivision 7, any claim by a crime victim against a county probation department would have been … 1 At the expiration of that six year period the crime victim would have no enforceable claim against the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Arlington Central School District , Brocton Central School … their money is being spent appropriately and effectively.” Arlington Central School District – Cooperative Services … today announced his office completed audits of the Arlington Central School District Brocton Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the … program made improper payments for drugs dispensed after their drug termination date. The audit covered the … future Medicaid overpayments. Specifically, the Department does not monitor pharmacy claims to identify payments made …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… review the Town’s internal controls over Court operations for the period January 1, 2012, through June 12, 2013. … four council members, is the legislative body responsible for managing Town operations. The Town operates its Court … up-to-date cash receipts record and an accounting for bail, as well as prepare bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Hanover – Procurement (2025M-58)
… bookkeeping, auditing and water testing services. As a result, Board members may not have known about other …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by written agreement with the county board (see 1987 Opns St Comp No. 87-52, p 79). Any such agreement must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44DiNapoli Announces State Contract and Payment Actions for August 2014
… County. State Education Department $12.7 million with E Scholar LLC for a five-year enterprise software license …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014Opinion 88-24
… board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … reimbursed for expenses incurred in maintaining a private pond on their land used as part of the town's recreation … for costs incurred in connection with maintaining a pond located on the board member's property and used as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-24New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … in unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by … Buffalo would receive $350 million under the House bill; Rochester, $207 million; Syracuse, $126 million; Yonkers, $89 …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Comptroller DiNapoli Releases State Audits
… made in each area. New York City Department of Education (DoE): Compliance With State Arts Education Requirements … audit report issued in February 2014, examined whether DoE students completed an arts education curriculum that … with the Reimbursable Cost Manual (2014-S-60) For the calendar year ended Dec. 31, 2012, Unity claimed $404,952 in …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-audits