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Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller … had adequate systems and practices in place to allow it to effectively collect RETT, as required by relevant law …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followCity of Amsterdam – Budget Review (B20-5-8)
… minimal funding for equipment and capital outlay and does not appropriate enough money for contingencies in the …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Administration of Self-Insured Workers’ Compensation Plans
… 2015 to June 30, 2018. About the Program Every year, tens of thousands of New Yorkers suffer an injury or occupational illness … and are required to buy insurance against the cost of occupational injury and illness by using a private …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… systems are used to process Medicaid applications and enrollments. Each individual who applies for Medicaid … unique identifier. Medicaid recipients may have more than one CIN assigned to them during the time they are in receipt … Of the initial report’s six audit recommendations, two have been partially implemented and four have not yet …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersAbout Statement No. 68 – Governmental Accounting Standards Board
… Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and local government pension plans to report their proportionate …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68State Agencies Bulletin No. 2309
… at the time of the Leave will be used. The extension does not authorize a subsequent adjustment (after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2309-2025-extension-military-and-training-leave-benefits-and-stipendsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s … Schools Against Violence in Education Act aims to keep school children and teachers as safe as possible in a time of … schools and BOCES programs to develop comprehensive district-wide safety plans and building-level emergency …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time … prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- … is no authority for the State to pay to a village interest on late charges for water and sewer rents. You inquire … of late charges imposed by the Village of Attica (Village) on water and sewer rent bills sent to two state correctional …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 92-52
… Water Authority of Great Neck North may not enter into a cooperative agreement for the joint investment of its funds … Water Authority of Great Neck North may participate in a cooperative plan for the joint investment of its funds with …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Education of the City School District of the City of New York v New York State Public Employment Relations Board , 75 …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 92-36
… police district plans to petition the county legislature for authorization to install the E911 system for residents of the district. You suggest that the language … of every service supplier within such municipality to pay for the costs associated with obtaining and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Health Department Should Improve Enforcement of Nursing Home Violations
… is frequently inspecting nursing homes and acting quickly on serious complaints, auditors found that some facilities … more must be done. Families need to know their loved ones have safe accommodations and providers are being held … in the most egregious of cases, reduces the deterrent effect inherent in penalties and continues the public’s …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board … by the library board. Article 18 of the General Municipal Law (§800 et seq .) contains provisions of law which relate …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-39
… Practice Commentaries, McKinney's Consolidated Laws of New York, Book 29A, Part 2, Uniform Justice Court Act, §§102, …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 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 88-50
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … §6-c authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-48
… as trucks, trailers, bins and containers to be used in connection with a recycling program by the Western Finger … is authorized to purchase equipment to be used in connection with a recycling program. With respect to whether … for work, material or supplies performed or furnished in connection with construction , shall be awarded by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the … of a defendant who is absolved of criminal liability (see NY Legis Ann., 1986, p 128). Section 99-m does not define the …
https://www.osc.ny.gov/legal-opinions/opinion-88-31