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Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… other things, the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. required to … or their surviving spouses and dependents. An audit of 20 school districts revealed ten school districts who …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 89-17
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish reserve fund to pay … may establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari … expressly authorizes school districts to establish reserve funds for tax certiorari judgments and claims, the analysis …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 97-15
… 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. COUNTIES -- … may not exercise home rule powers in situations where the State Legislature has demonstrated a desire or design to …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 91-12
… ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company. General … For purposes of section 204-a, the term "fire company" is defined to include a volunteer fire company of a county, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… basis ( cf. Town Law, §§202[3], 202-a, authorizing the assessment of the costs of a water district on a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 2000-24
… villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police … agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint service. … to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 98-11
… considered timely under Real Property Tax Law, §925 (see, e.g., 1981 Opns St Comp No. 81-264, p 284; cf . 1982 Opns St Comp No. 82-39, … section 925 (see, e.g., 1980 Opns St Comp No. 80-346, p 102). Accordingly, when the last day of the penalty-free …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 92-51
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … development agency may not reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member or the executive director, irrespective of whether the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … any commercial hazardous waste facility which is located in the city or town (Environmental Conservation Law, §27-0925[1]). In addition, school districts are authorized to impose an …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2010-2
… 560, affd 66 NY2d 980, 499 NYS2d 395; Merritt Meridian v Gallagher , 96 AD2d 933, 466 NYS2d 381; 1999 Ops St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 89-34
… department laborers suspected of using town vehicles for private purposes and, after such inquiry, recommend to … the highway superintendent that he censure the employees for such actions. You also ask whether the board may … board budgetary appropriations, to hire highway laborers for the maintenance and repair highways and bridges and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 92-49
… that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park … upon the establishment of a public park in a town and the acquisition of property therefor and whether such … ; see also 23 Opns St Comp, 1967 pp 908, 910). In the case of a lease extending beyond the current fiscal year, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-23
… based on review of documentation) TOWN BOARD -- Powers and Duties (permitting statement supporting voucher to be … on review of documentation) TOWN COMPTROLLER -- Powers and Duties (permitting statement supporting voucher to be … comptroller, is presented to the board or the comptroller and is audited and allowed. Section 118(1) further provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 2006-4
… provisions of General Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible letter of credit” … state as the municipality shall be insured in an amount of up to $100,000 for demand accounts per bank and up to … Therefore, to provide maximum flexibility, we chose not to set any limits on the maximum term of these particular …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time … county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 89-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the State, prior to establishing or appropriating moneys from a repair reserve fund. Subdivision 7 also requires that … Comptroller prior to establishing or appropriating moneys from a repair reserve fund. Clearly, a school district is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-8CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23) 30-day response
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23-response.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f24-response.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdf