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Opinion 94-13
… to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate … Security Law, §363-c) or a similar accidental disability pension. In that case, however, section 207-a(2) requires the …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Medicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14)
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14.pdfLocal Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
Local Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestax0213.pdfOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by … arising after execution of contract) GENERAL MUNICIPAL LAW, §§800(3)(c), 802(1)(b): A town board member acquires an … involving the firm. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-13
… Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A municipality may purchase surplus or …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Compliance With Outcome Reporting Requirements
… and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting … September 30, 2016. Background ESD serves as the State’s chief economic development agency. ESD seeks to promote a … prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsUnified Court System Bulletin No. UCS-266.2
… by Payroll Bulletin UCS-266.3 Subject Updated Procedures for Initiating or Terminating Payroll Deductions for Union … or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions … "The state is doing a commendable job making sure local animal shelters are providing dogs with safe conditions and … Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… The voucher must be accompanied by a statement by the officer whose action gave rise or origin to the claim that he … claim and that the service was actually rendered or the supplies or equipment actually delivered. Finally, section …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Mission Statement and Performance Measures
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … market trading data. Debt issuances appear to be issued in a timely manner after accounting for factors such as … latest projection. Key Recommendations Identify the causes in cases where customer satisfaction did not meet …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOpinion 88-63
… 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. POLICEMEN AND POLICE … the auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Oversight of Drug Disposal
… practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … The disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 98-12
… may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, … , supra ; Board of Education v Dibble , 136 Misc 171, 240 NYS 422), it is our opinion that the money in the school fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… and real estate properties. The alleged victims are from Massapequa, Seaford, Smithtown, Melville, Staten Island, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 91-24
… §14-1436: A town, on behalf of a town sewer district, may contract with a county to provide sewer service to properties … within a county sewer district. The cost of such a contract would be financed by the county in the same manner … power, on behalf of a sewer district, to: enter into a contract or contracts with another sewer district or with any …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 92-6
… interest. The written disclosure must be included in the official record of the governing board's proceedings. …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … same time, reduced the number of legislative seats. The Appellate Division applied as a test for determining whether …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… When employees need to make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraud