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Opinion 97-5
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 92-45
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli Calls on Companies to Increase Board Diversity
… — seeking increased board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual orientation. … seeking increased board diversity inclusive of sex race ethnicity age gender identity and sexual orientation …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityCUNY Bulletin No. CU-441
… and post-tax payroll deductions to pay for qualified parking. Only transit-related parking is eligible. Qualified parking is parking provided to employees on or near the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… year ended December 31, 2020, Medicaid paid MLTC plans $15.5 billion in premiums for 329,618 recipients enrolled in … individuals who are ineligible for MLTC. Medicaid paid $2.8 billion in MLTC premium payments on behalf of 51,947 …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for revenue … Financial Operations REV. 09/14/2015 … A bank account may need to be opened and maintained by an agency for revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number … of the Direct Deposit statement. Note: There is no change to the advice statement. The outside address area will now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… approximately $3.8 million. Key Findings The Authority had no comprehensive written policies and procedures over the … and collection duties were not properly segregated. No one internally reviewed the rent and additional charges …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and … Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mNew York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through September 17, 2013. … The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … action. … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… physical accessibility for the 83 components identified in this report. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Opinion 98-18
… provides the authority for a fire district to provide advanced life support first responder service or general … subdivision thereof engaged in providing emergency medical care and the transportation of sick or injured persons by … authority under Article 9 of the State Constitution (see, NY Const., art IX, §3[d][2]; see also, Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-98-18State Agencies Bulletin No. 1527
… suspense period, and/or have not completed seven years of NYS service as a TIAA member. Active TIAA ORP participants … are blank for each TIAA member listed on the NBEN742 is required. The following steps should be followed in … of which dates are missing. Verify the TIAA Retirement Election Date The retirement election date is required for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7Opinion 2005-3
… the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale … (sale and leaseback of occupied building) EDUCATION LAW §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A … certain student facilities, would be managed by a private firm, under a lease-management agreement. Alternatively, you …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 93-23
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs … LAW, §§801, 803: Whether an electrical contractor who also is the chair of a town planning board has a prohibited … perform electrical services must be determined on a case-by-case basis by examining the chair's powers and duties in …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint construction of a building to be …
https://www.osc.ny.gov/legal-opinions/opinion-96-19