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Opinion 91-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and … the Volunteer and Exempt Firemens Benevolent Association of Lakeview may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Localities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient … to December 31, 2012. Background In New York State, each of the 57 counties outside of New York City has a County Board of Elections (County … To determine whether the State Board of Elections provided Local Election Boards with sufficient …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… instead relies on nurses to self-disclose, which they are only required to do every three years. This enables nurses …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentOther Bulletin No. 19
To inform the State University Construction Fund of OSCs automatic processing of the April 2014 SCF CSEA Salary Increase and provide instructions for payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… preparing the monthly bank reconciliations and generating all of the Supervisor’s reports to the Board. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… million in estimated long-term costs for their active and closed landfills, according to a report released today by … and long-term. Policy changes in China have effectively closed the Chinese market to most U.S. recyclables. As … million in estimated longterm costs for their active and closed landfills according to a report released today by …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsState Agencies Bulletin No. 806
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 Effective Date(s) 3/27/08 Institution - … if the employee: has completed one (1) year of service in such grade by April 1, 2008 ; and did not receive a Performance Advance in October 2007; and was rated “Satisfactory” or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employeesDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … and most diverse addiction treatment system. Its mission is to provide accessible, cost‑effective, quality services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… the public’s trust.” Cohen previously pled guilty to Money Laundering in the Third Degree (a class D felony) and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… our audit was to determine whether certain Service Center field employees and an IT vendor were adequately supervised … of Information Technology (IT) and Plant Department field employees and an IT vendor, and an Audio Visual … policies and procedures governing the supervision of field employees from the IT and Plant Departments who work at …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerOpinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES - Imposition of … Concerning the authority for the town to distribute copies of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-8XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… For example, some maintenance services are available only from the equipment manufacturer or software developer … maintenance in the bid for equipment or software is the only way to determine true best value. For more information, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… federal financial assistance. At the same time, the risk of inflationary cost increases and the need for investments … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, including a …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022CUNY Bulletin No. CU-373
… position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … the incremented salary is below the ‘Last 1 year step’ (Max) on the schedule, the increment code will remain 0701. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009CUNY Bulletin No. CU-409
… that position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … 7/1/10, increasing the employee’s salary to the next step of that Salary Schedule. If the Increment Code is 7705 … the employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010State Agencies Bulletin No. 1687
… Purpose To provide agency instructions for processing the 2018 CSEA … Employees in Bargaining Unit 03 on 10/01/18 are eligible to receive the 2018 CSEA OSU Work-Related Clothing Allowance … at least nine continuous months at half-time or greater to be eligible. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1687-2018-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1781
… Relations (GOER) memorandum dated 10/02/2019 provide for a Work-Related Clothing Allowance. Effective Date(s) The 2019 … Work-Related Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of … Clothing Allowance of $65.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsTown of Butternuts – Disbursements (2021M-62)
… of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement … allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… mile” broadband services. More troubling is that more than 1 million New York households do not have access or a … by the 2009 federal American Recovery and Reinvestment Act (ARRA) to expand availability and adoption of broadband. … In December 2020, the federal Consolidated Appropriations Act of 2021, which included the $900 billion COVID-19 relief …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-state