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Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Lyncourt Union Free School District – Information Technology (2020M-121)
… generic, shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative permissions because the permissions were unneeded. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Seaford Fire District – Length of Service Award Program (2014M-319)
… The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, … LOSAP point system is not consistent with New York State General Municipal Law (GML). District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Opinion 90-11
… at no lesser rate than specified in the FLSA. If the FLSA is not applicable to particular municipal employees, the … Law, §291, et seq. ), New York State law in this area is applicable only to the extent not inconsistent with the … bargaining between public employers and public employees is authorized by article 14 of the Civil Service Law (§200 et …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 88-66
… afterwords, pictorial illustrations, maps, charts, tables, editorial notes, musical arrangements, answer material for … e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used for private purposes (NY Const, art VIII, §1), it is doubtful that a program …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 92-28
… Interest earned on the investment of library fund moneys is credited to the library fund. (2) A school district should … after receipt. (4) Interest on such tax anticipation notes is a charge for which the school district, and not the library, is liable. However, it is permissible for the library, in its …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 98-7
… three chiefs' cars. The fund would be used to replace one car every two years for an indefinite period of time. At … by accumulating moneys over a period of more than one fiscal year (see Opns St Comp No. 96-24, p 52; Opns St … v Gulotta , 72 NY2d 375, 534 NYS2d 108). Consequently, one condition precedent to the establishment of a reserve …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 95-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a … use had been abandoned by the city (see also Matter of Central Parkway , 140 Misc 727, 251 NYS 577; cf . Stillwell v …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 2006-7
… may: (1) acquire, supply, equip, operate and maintain one or more suitable motor vehicles; (2) contract with … the contract. 5 Note that an ambulance held on behalf of one ambulance district may not be exchanged as consideration …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 89-15
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify … for negligence of firemen and property damage) FIRE PROTECTION DISTRICTS -- Contracts (with village) … liability insurance for vehicles owned by the village fire department) VILLAGE LAW, §4-412: A village may not …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 96-4
… take back a purchase-money note secured by both a first mortgage on the property and a fund created by the buyer and … of village real property by contracting to have the buyer pay an amount equal to the purchase price to a third party … does not authorize a village to take back a purchase-money mortgage). Therefore, whether the village may enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Law Pertaining to SUNY Police Officers
… officer, am I better off staying in the ERS plan? How is other PFRS service (e.g., service with a municipal police … in annual wages used to calculate my FAS would be 10%. Is it different in PFRS? If I transfer from ERS to … option of enrolling in ERS, and must enroll in PFRS — but is enrollment required for part-timers? Are SUNY police not …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersOpinion 91-58
… (see Executive Law, art 42, §910 et seq .; 19 NYCRR part 601). Accordingly, it is our opinion that the city may not …
https://www.osc.ny.gov/legal-opinions/opinion-91-58State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the following … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… of key Division systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. ITS does not have an established …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsAccess Controls Over Selected Critical Systems
… 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … to support its activities. OCFS’ system infrastructure is maintained by the Office of Information Technology … contain a broad range of sensitive information that is considered confidential but is necessary to support the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… officials on a wide range of issues, including the sale of lots, service fees, and acquisition of lands, to promote …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-follow