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Opinion 2010-2
… separately elected board of commissioners is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding process. The method of sale chosen, … district with a separately elected board of commissioners, to which Town Law, article 13 (§ 210 et seq .) applies, 1 is …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… mainly of volunteer firefighters may authorize the squad to contract with "ambulance services," as defined in Public Health Law § 3001 (2) and (3), to provide services when the squad is unavailable. In … general and/or emergency ambulance service pursuant to General Municipal Law § 209-b and article 30 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-37
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 88-50
… MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the … Whether moneys in a capital reserve fund may be expended to fix dents and small holes, and clean and refinish the … or completely overhauling than restoring the tank to ordinary efficient operating condition after decay and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-60
… use of a specific area, the twenty year term and the fixed rental computed as a percentage of gross receipts. The Court …
https://www.osc.ny.gov/legal-opinions/opinion-88-60IDA Reform
… Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / S.5867 …
https://www.osc.ny.gov/legislation/ida-reformFire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental … Since that fire, the Office has taken several steps to improve its fire safety practices, spurred on by …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlHousing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three … had extended the right of preference for housing to many more veterans, few actually benefited due to inaction …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 98-8
… opinion. PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding … CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, when available in the form, … the State Finance Law. You ask whether a town is required to obtain microfilming services from a "preferred source" or …
https://www.osc.ny.gov/legal-opinions/opinion-98-8The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the … properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … tax exemptions and did not have the proper documentation to support the exemptions for some properties. The Board did … exemptions. Key Recommendations Review all exemptions to verify that they are accurate and to verify that all …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … the Supervisor’s records. … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Oversight of Transportation Services and Expenses (Follow-Up)
… Objective To determine the extent of implementation of the seven … Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contracts may include provisions that require a surety to complete or arrange for completing the contract should the … action by the contracting agency and notification to the Office of the State Comptroller (OSC) as specified … System (SFS), allowing future payments under the contract to be appropriately directed to the surety. Through the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversNational Directory of New Hires Data Security
… federal requirements for securing National Directory of New Hires data. Our audit covered the period from March 2020 … program recipients, as well as maintain program integrity. All state agencies that receive and process Directory data …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityLanguage Access Services (Follow-Up)
… Objective To assess the extent of implementation of the five … The Executive Law also required Executive agencies to publish a Language Access Plan (Plan) that sets forth the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followIX.1 Accounting for Federal Grants – IX. Federal Grants
… all state departments and agencies receiving federal grant funds; and Are NOT intended to replace federal rules, … that follow allow New York State to demonstrate that grant funds are properly accounted for, cash is managed, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for inpatient … each enrolled recipient. In turn, the MCOs are required to pay for the services their recipients require, including …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfFiscal Oversight Responsibilities of the Governing Board
This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdf