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Opinion 88-5
… of town service. Specifically, you ask: Whether the policy is legal; Whether the policy may apply to elected officials; … five years of town service at the time of retirement, it is our opinion that such a policy is specifically authorized by section 92-a of the General …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Employee Qualifications, Hiring, and Promotions
… provides rapid transit service on Staten Island. Transit is governed by the provisions of the New York State Civil … and continuance of employment of all Transit employees is governed by the provisions of the Law and is subject to the rules of the NYC Municipal Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsCollege of Staten Island - Examination of Fast Track MK LLC
… Key Findings The College did not conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) reject quotes … to potential offerers; or (iii) advertise the procurement in the New York State Contract Reporter. In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … Municipal Law, which details conflicts of interest and is required to be posted in each local government, is provided in poster format [pdf - 2019] . What is a …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… hearings, 899,021 hearings by mail, and 1,771,868 online hearings. For vehicle owners who neither request a …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followDiNapoli Announces State Contract and Payment Actions For December 2016
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … in the Comptroller's reading room . This information is updated quarterly. Major Contracts Approved Council on the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Opinion 88-11
… reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a … including 20 Opns St Comp, 1964, p 479, superseded. This is in reply to your inquiry regarding a proposed sale of real … for the Village ... " You state that the surviving grantor is willing to release the restrictive covenant in respect to …
https://www.osc.ny.gov/legal-opinions/opinion-88-11XII.6.B Land Acquisition Payments – XII. Expenditures
… State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon price, or … enter into a contract with the landowner(s) to acquire the land, subject to approval by the Office of the Attorney …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles … amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor Vehicle Financial Security … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… over four years. From January 2020 to July 2024, he is accused of making numerous personal purchases with the … in this case are merely accusations, and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… disrepair or insolvency. When a not-for-profit cemetery is abandoned, either due to fiscal issues or simply because … and a Permanent Maintenance Fund, the principal of which is to be held in trust for future maintenance and … requirements. The Division’s monitoring and oversight is a critical means through which the State seeks to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about record retention … Claims processed in the Statewide Financial System (SFS) is readily available to the Office of the State Comptroller … auditors’ needs. OSC’s request for payment documentation is in support of its constitutional and statutory authority …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsMandatory vs. Optional Membership
… participates in the Retirement System, your membership is mandatory. Otherwise, membership prior to July 27, 1976, … Membership from July 27, 1976, to the present is optional if: You are appointed to a temporary or … position (under Civil Service Law); Your work schedule is less than 30 hours per week, or less than the standard …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipVillage of Catskill – Accounting Records and Reports (2024M-66)
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Hammond Fire District – Board Oversight (2024M-151)
… the required procurement or investment policies, and only one of the five Board members complied with New York State … member to complete fiscal training in a timely manner. One Board member has not yet completed the required training …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… by the Local Finance Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district …
https://www.osc.ny.gov/debt/approvalsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of … ( 2019-S-41 ). Background The PANYNJ was established in 1921 as an interstate public entity created to control the … terminals serve the transportation needs of millions in the New York City metropolitan area. The Americans with …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… series of corruption scandals, it’s time for the state to get on board. We need comprehensive campaign finance reform … is often denied the opportunity because he or she simply can’t self-fund a campaign. We need to consider the cost to … in elections. Matching funds for smaller contributions also forces candidates to focus on grassroots donors. A new …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-elections