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College of Mount Saint Vincent – Tuition Assistance Program
… Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations … Vincent), an independent postsecondary institution located in Riverdale, New York, offers a variety of degree programs …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programPerformance of the Excelsior Jobs Program
… eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The … The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws of 2010, provides refundable tax … the other revisions subsequently closed operations after being authorized to receive $556,446 in tax credits. ESD …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programThe Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfOpinion 88-46
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Municipal Funds … and Investments (as cooperative activity) EDUCATION LAW, §§1604-a, 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: … on a cooperative basis, temporarily invest unneeded funds in instruments and obligations in which all the participants …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-52
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Regional Coordination … of emergency medical service training) PUBLIC HEALTH LAW, §§3000, 3051, 3052: A county may establish the position … 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 2000-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Competitive Bidding … contracts by public authority for town water system) TOWN LAW §§197, 197-a: If a town, on behalf of a water district, … engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… not ensuring parents and guardians are properly notified of incidents of abuse and neglect, according to an audit released today by State …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOpinion 2010-2
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of … DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A town water district with a … and subject to public hearing requirements as prescribed in Town Law § 198 (12) (a), may sell or lease any real or …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Examination of Penalties and Interest Payments
… compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to … when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on … However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsOpinion 2003-7
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and … moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related … of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our audit pursuant to legislative mandates included in these statutes, which direct the Comptroller and the Chair …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of … personal property as consideration under contract) TOWN LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A … it under the contract to purchase and own ambulances used in connection with the provision of services under the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Police Property Room Inventory (2014-MS-4)
… have established appropriate controls over property room inventory for the period January 1, 2012 through … for controlling property. Monitor activity in the property room. Improve the inventory tracking and disposal process by …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Reporting Unclaimed Funds to New York State
… New York State’s Abandoned Property Law requires certain entities to transfer abandoned money or … including the industry-specific guides Abandoned Property Law Voluntary Compliance Program for first time reports and …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on … may be obtained by submitting a Freedom of Information Law (FOIL) request to the Office of the State Comptroller’s …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company … Not all payments were approved by the Board before being made. Key Recommendations Provide monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Ossining Union Free School District – Financial Management (2017M-176)
… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … 2016-17, which resulted in appropriated fund balance not being used. Recalculated unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. … Ensure that all claims are audited prior to being paid. Ensure that adequate supporting documentation is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215