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Opinion 92-22
… in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village … without violating article 18 of the General Municipal Law. You ask whether a village comptroller may maintain a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-2
… fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts … fire district funds to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and current year under hydrant contract) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … p 329; Memorandum to the Governor of the Department of State for S. 1771 of 1983, July 26, 1983; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 88-42
… entitled is obligated to refund such moneys to the county for the benefit of the municipality entitled thereto. A … were entitled were obligated to refund the excess amounts for the benefit of the municipalities that received less than … concluded, however, that there was no statutory authority for the municipalities which received the excess moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … competitive bidding requirements ( Davies v Mayor , 83 NY 207; Albion Indus. v Town of Albion , 62 AD2d 478, 405 …
https://www.osc.ny.gov/legal-opinions/opinion-89-29City of Lockport -- Budget Review (B7-1-14)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… items either directly from the original vendor or through State contract, they could have saved $5,220 on total …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … of the Board. The County’s general fund appropriations for the 2013 fiscal year adopted budget are approximately … taxes and State and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … recommendations before the budget is adopted. … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … prior to adoption of the budget. The City underestimated pension costs by $576,193. The proposed budget did not … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-14-23)
… 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/city/2014/11/07/city-troy-budget-review-b5-14-23Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and … County. FEC provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualCity of Troy – Budget Review (B5-15-22)
… sales tax and advanced life support charges which may not be realized. Appropriations for retirement system … the tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations The … the tax levy limit as permitted by law, unless adopting a local law to override the cap. … City of Troy Budget Review …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Contract Advisory No. 21
… Resources titled Converted Contracts to be updated per Bureau of Contracts Contract Advisory 21 . Any contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… of the five recommendations included in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followCity of Olean – Budget Review (B1-16-2)
… action on our recommendations in the budget review letter issued in March 2015. Background The City of Olean, … accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … of appropriations) and $75,000 each in the sewer and water funds (2.6 and 2.7 percent of appropriations) provide limited …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B7-16-9)
… These estimates include amounts that are expected to be realized from increases to the beach charges, refuse and … of City property and determine whether it is likely to be realized during 2016-17. Ensure that the potential … and operating effectively to control overtime costs. Adopt a local law overriding the tax levy limit before adopting the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Government-Wide Financial Data – 2023 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps … Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March 2022 and certain claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program