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Opinion 2002-2
… ( Rosen v New York City Teachers' Retirement Board , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), … AD 35, 117 NYS2d 553, lv denied 281 Ad 863 119 NYS2d 922, app dismissed 305 NY 692; see also Ballentine v Koch , 89 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Appendix B — Travel References – Travel and Conference Expense Management
… Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for "ST-129") Additional Legal References - Travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referenceseLearning Videos and Resources
… to [email protected] . Reporting Time Deposit Accounts Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence Requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of ser …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Death Benefits – Divorce and Your Benefits
… The Retirement and Social Security Law (RSSL) provides for an ordinary death benefit if a member dies while in … payable to the beneficiary(ies) designated by the member. For more information, see the post-retirement death benefit …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsComptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0About Offering a Retirement Plan – What Every Employer Should Know
… employees an attractive benefits package, including a defined benefit pension . With a defined benefit pension, employees can be …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsSteuben County – County Bridge Maintenance (S9-13-1)
… village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … renovating six bridges each year. Key Recommendations Track yearly maintenance and repair expenditures by bridge. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… In an op-ed on Politico.com, New York State Comptroller Thomas … Yee today called on the Securities and Exchange Commission to require corporations disclose the risks that climate … Thomas P. DiNapoli It is undeniable that climate change is an emergency that endangers not just our environment, but the …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… in the 4 th Degree and Corrupting the Government in the 3 rd Degree and was ordered to pay $86,389.62 in restitution in … State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesVolunteer Firefighters – Travel and Conference Expense Management
… or fire district to provide for reimbursement for registration fees up to a maximum of $50, as well as actual …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… and dissemination of confidential, personal and private information (hereinafter, “confidential information”), such as: The Privacy Act of 1974 Right to … Privacy Act of 1978 Public Officers Law The Freedom of Information Act Health Insurance Portability and … and dissemination of confidential personal and private information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationSchuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Opinion 99-14
… opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- … this transaction is more appropriately characterized as a sale by the town of unneeded personal property, or as a … p 84; 1986 Opns St Comp No. 86-78, p 124). The method of sale chosen is within the sound discretion of the governing …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Town of Scriba – Board Oversight (2017M-83)
… determine whether Town officials used competitive methods when procuring goods and services and complied with statutes … and whether Town officials adequately safeguarded critical computer functions and personal, private and sensitive … approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that which … Whether the starting salary for the new chief must be fixed at an …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 90-17
… district, all property of such district be sold a public sale and that the proceeds of the sale be paid to the supervisor of the town. Any moneys … moneys must be distributed as provided in section 185. June 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Collection of Fines Related to Tenant Complaints (Follow-Up)
… for harassment cases. Harassment cases are scheduled for mediation conferences for resolution after the harassment … harassment cases that cannot be resolved by settlement, mediation, or conference are heard before an Administrative …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-follow