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Opinion 95-22
… as otherwise provided in any special law. Therefore, when an exempt firemen's benevolent association has been … for use generally by members of the fire department does not relate to the care and relief of disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… serving 43,623 children. Key Findings The Department does not directly monitor UPK providers for health and … and issue guidance for school districts to follow when performing health and safety inspections of UPK …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsDairy Inspections
… calendar year 2013. Despite staffing shortages, the Unit does not have a backlog of safety inspections; all mandated … the appropriate disciplinary action (e.g., imposing fines) when required. The Unit’s inspections database is incomplete. …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… welfare of the people of the State. The Allegany County Industrial Development Agency (ACIDA) was established in 1973 … achieving authorized goals of the IDA. … Allegany County Industrial Development Agency Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOversight of Building Construction Site Safety (Follow-Up)
… Trials and Hearings (OATH) Summonses and DOB Violations when a property or construction site does not comply with codes, rules, and regulations. The …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… percent of the Town’s 2012 budget expenditures. The Town does not have a formal change order policy that establishes procedures to be followed when change orders are necessary. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … fiscal years, respectively. Key Findings Village officials do not consistently require the use of purchase orders when … is appointed as Commissioner of Claims. Village officials have not established sufficient internal controls over key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Oversight of Industrial Hemp
… hemp production in the State. However, the Department does not always follow established practices when reviewing applications, conducting inspections, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… now faces the consequences of his crime. Public corruption does lasting damage to people’s confidence in the … public for their own gain.” Halstead’s crime was uncovered when unusual entries referring to ATM withdrawals and a …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsCourse Offerings
… or elective) courses, thus delaying their graduation. We determined that CUNY’s Central Office has not established … Moreover, there is no system-wide policy specifying when additional course sections should be added. Instead, … courses and sections should be offered each semester. We interviewed 25 department officials at the five senior …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsPartial Lump Sum Payment – Regional State Park Police Plan
… benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is … benefit for at least one year prior to your date of retirement; and Retire with a service retirement benefit … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is … benefit for at least one year prior to your date of retirement; and Retire with a service retirement (not a … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentBenefit Eligibility Assessment Process
… applicant and existing recipient (Client) eligibility, and when a Client is determined to be ineligible, denying, … more than $32 million annually to administer. Key Findings We found that HRA employees apply a comprehensive assessment process when determining a Client's eligibility, and that process is …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processOpinion 98-8
… subdivision is required to procure microfilming services, when available in the form, function and utility required by … Commissioner of Education (State Finance Law, §162[2]). When available in the "form, function and utility" required … Esq., Assistant Town Attorney Town of Brookhaven 1 We note that the New York State Commissioner of the Office of …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 90-29
… restitution payments, as defined by statute, regardless of when collected by the designated restitution agency, must be … a county's general fund. For the reasons set forth below, we believe that such money may not be transferred to a … restitution payments, as defined by statute, regardless of when collected by the designated restitution agency, must be …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… It’s an approach to low carbon investment that we can expand across all asset classes and help spur the kind … data is at the core of the new index. “Companies take note when investors take action, and when money moves, the world moves too. We look forward to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Police Bulletin No. SP-88
… the Police Benevolent Association that provides for Salary Increases and other payments for Officers in BU17. Contract … in base salary and additional compensation on 4/07/05 or when they are appointed or returned to BU17: Base Salary … adjustments as well as all earnings based on the increases above, such as overtime or lost time. Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… and Albany counties have also seen double-digit percentage increases, and caseloads in most other counties are up more … 8 percent in the third quarter of 2020, reflecting sharp increases in the wake of the COVID-19 pandemic, as shown in … state UI program is funded by employer contributions. When funds from those contributions are depleted, states may …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021SUNY Bulletin No. SU-361
… of Trustees adopted a resolution approving the salary increases and the salary schedules provided for in the … Dates section), is eligible for the salary increase when the employee returns from the leave provided the … processing requirements for the 2024 UUP 3.00% Salary Increases may require manual submission by the agency. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2