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Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297School Districts’ Energy Performance Contracts (2013-MR-1)
… most of the savings will be the result of grants and/or State aid received to help finance the acquisition and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Selected Aspects of Discretionary Spending
… thresholds for each. In addition, the policies should state what type of supporting documentation and formal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through May … through 2014-15, which resulted in most of the fund balance appropriated in the general fund not being used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Liberty Central School District – Budget Review (B4-13-4)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… at facilities with larger inventories or histories of poor survey results. Our audit also identified facilities that did … Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followOpinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … contract between the town and his or her law firm. You state that the attorney in question is a partner in a private … town attorney. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable … regular programs, that is, to benefit your municipality or school district (for example library or cemetery trusts), … July 1, 2001: Trusts that benefit your municipality or school district: Expendable Trust Fund TE changes to …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services through …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid Program. Many Medicaid recipients receive …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followOpinion 2000-12
… -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: … Municipal Law §806 requires the governing board of each county, city, town, village and school district to adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … village or other political or civil subdivision of the state or for the making of claim for compensation under the …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … e.g., 1988 Opns St Comp No. 88-59, p 118; cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd 91 NY2d 921, 669 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2002-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … bowling teams, and to pay for expenses for the department's annual fund-raising drive. You ask whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … requirements. October 4, 1989 Cornelius F. Healy Deputy State Comptroller … Whether the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2007-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St … be “necessary to ensure the orderly operation of village government and the continued provision of services, taking …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax moneys. The distribution and use of foreign fire insurance tax moneys are governed generally …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 97-1
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties … be one of the participants in a plan. Any . . . other public corporation may by resolution of its governing body … corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 96-3
… an "interest" in any contract with the municipality he or she serves if he or she receives a direct or indirect pecuniary or material … an interest by reason of being a stockholder, but he or she owns or controls less than 5% of the outstanding stock of …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 94-12
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12