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City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the … purchase appropriations by $156,073 to purchase a new ambulance for the fire department using unanticipated …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Opinion 99-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not … LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel management program, … by the school district, to be presented to a retiring teacher as a token of appreciation for service. At the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… of procurement which furthers the statutory purposes of new section 104-b except in very limited circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-93-3State Police Bulletin No. SP-183
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Date(s) … paychecks dated 12/13/17. There is no direct deposit for this payment. Eligibility Criteria Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-183-2017-state-police-holiday-bonus-paymentAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A)? The elected members of … in the county, as well. Do these officials have to prepare and submit an ROA for the county and another ROA for the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2006-9
… REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- … of the purchase price” in reference to the situation when the consideration for the transfer of property and … receiving sewer services, albeit from the county district, does not negate the referendum requirement. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Police Bulletin No. SP-200
… but is not included in the calculation of overtime. Tax Information The 2019 State Police Holiday Bonus payment … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-200-2019-state-police-holiday-bonus-paymentOversight of Selected Aspects of Traffic Controls
… To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating … is responsible for providing safe and efficient movement of pedestrians, goods, and vehicular traffic on the streets, … the New York City Police Department, and the New York State Department of Transportation, in the Joint …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsShareholders Send Exxon a Strong Message on Climate Change
… number of Exxon shareholders want the company to step up when it comes to climate change,” said Pete Grannis, First …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… for extreme weather as an audit released today by New York State Comptroller Thomas P. DiNapoli found a lack of … and a failure to follow weather alert procedures. “While the MTA has been funding and implementing capital projects … for depots, although some risk review had been done at four depots that had been identified as having flooded in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction … certain condition ratings require the dam owner to act. For example, a condition rating of unsafe requires immediate … drain the reservoir to reduce or eliminate the potential for a dam failure. DiNapoli’s audit also recommends DEC: …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 2002-6
… property owners. This is in response to your inquiry with regard to the designation of a dead end, unpaved town … maintenance of seasonal limited use highways and is silent with regard to capital improvements and upgrades of town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 88-27
… was disabled prior to termination of the department, his full salary under this statute unless there is a voluntary … still obligated to pay a disabled village firefighter his full salary pursuant to General Municipal Law, §207-a. … injured in the performance of his duties shall be paid the full amount of his regular salary or wages until the …
https://www.osc.ny.gov/legal-opinions/opinion-88-27XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Operations Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt … Management Unit 110 State Street - 9th Floor Albany, New York 12236 Banking Services Unless specifically approved by … the services to determine if they are justified on a cost benefit basis. Where the cost for the requested services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… City Department of Buildings (DOB) is not doing enough to protect construction workers on building sites, according … the COVID pandemic, the Department of Buildings needs to do more to prioritize workers’ safety,” DiNapoli said. “The … DOB does not officially define how quickly these hazards have to be corrected. City rules only state that proof of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyCorporate Governance
… The Fund has set bold targets and has made progress in achieving them. As we continue to work toward net-zero and … Fund will keep focusing on long-term climate resilience in line with fiduciary duty. To learn more about the … Comptroller’s efforts to address climate risk and invest in climate solutions, see Leading the Way on Climate …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceComptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … North Bellmore Union Free School District – Procurement of Professional Services (2019M-95) The board did not comply with the law and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in … to help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . … The …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017CUNY Bulletin No. CU-248
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2000-2002 agreement with the New York … Practitioners who meet the eligibility criteria contained in the memorandum dated December 9, 2005 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differential