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Town of Java – Water Accountability (2013M-338)
… 2012 through October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town … meters. Conversely, if the unaccounted-for water is due to leaks rather than malfunctioning meters, the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Resources and Responsibilities: New York State’s Environmental Funding
… January 2021 PDF Version Message from the Comptroller On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of … As DEC now enters its second half-century, its mission is broader than ever before. Wide-ranging laws to address …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingConflicts of Interest of Municipal Officers and Employees
… your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public … When serving in your public capacity, the interests of your municipality must come before your own. In fact and …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 2348
… in the Incr. Code field. Traineeships Identified by Grade 800 Employees in M/C traineeships who completed a 26 week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesChallenging a Determination – Special 20- and 25-Year Plans
… Email the Hearing Administration Bureau at Hearings@osc.ny.gov . By mail: Hearing requests sent by regular mail will … When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing addresses, and a phone number where you can be reached during the day. We will …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s financial condition. Determine if the District is seeking competition for purchases that are … Determine if the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsAdministrative Hearings
… (Return to Top) Medical Cases NYSLRS will provide the medical records underlying the Retirement System’s … records by the due date. NYSLRS may send any additional medical records to NYSLRS' examining doctor(s) for a … Administration Bureau procedures on adjournments accepting medical records and waiving an appearance at a hearing …
https://www.osc.ny.gov/retirement/members/administrative-hearingsOpinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16City of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … determined the City’s proposed budget: Continues to rely on $87.9 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT … confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… adequately accounted for and would be detected if lost, stolen or misused. The Board of Education (Board) … inventory or perform periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Opinion 90-57
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Corporation Law, §1402[e][1]; see also 1990 Opns St Comp No. 90-19, p 42), a service award program for the volunteer … in connection with the contract (see 1981 Opns St Comp No. 81-347, p 380; but cf . Volunteer Firefighters' Benefit …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 90-45
… resolution to standardize on a particular make and size of loader tires. The reasons recited in the proposed … resolution to standardize on a particular make and size of loader tires …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Village of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. These reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines … programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $3,897 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualPension Payment Options
… covered under Article 15: Sign in to Retirement Online . Look under My Account Summary . Then, look for the following: Retirement System: Employee …
https://www.osc.ny.gov/retirement/members/pension-payment-options