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Opinion 2011-1
… such employment, as being eligible for membership in the New York State and Local Employees' Retirement System. For the … General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, these special acts …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Agencies Bulletin No. 1588
… Rate of the employee’s grade (based on the 04/01/16 Salary Schedule) as of the appropriate payment eligibility date … below: Employees who were on a Voluntary Reduction in Work Schedule (VRWS) on the payment eligibility date (09/30/2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1588-october-2016-and-april-2017-civil-service-employees-association-cseaOpinion 90-28
… opinion. CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards (propriety of board member providing private …
https://www.osc.ny.gov/legal-opinions/opinion-90-28DiNapoli Releases Profile of New York's Small Business Owners
… doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new opportunities, … should encourage small business growth, and particularly initiatives to spur entrepreneurship and foster successful … businesses. The New York Credit Small Business Investment Company Fund provides credit financing to eligible New …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersOrdinary Death Benefit
… benefit commences to be reduced while a member of the New York State and Local Retirement System (NYSLRS) and the New York State Teachers' Retirement System (TRS) is in …
https://www.osc.ny.gov/legislation/ordinary-death-benefitDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… in Medicaid payments to 95 home health providers over a 3 1/2-year period, largely because the agency mistakenly … payments based on the number of days of care on the claim. For the period May 1, 2012 through Dec. 31, 2015, … within 60 days of the recipient’s original episode start date. Another $1.3 million in overpayments went to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careTaxable Travel
… According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, … adhere to State travel expense reimbursement policies; in particular, by recording and reporting personal use of …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelCUNY Bulletin No. CU-766
… is below the ‘last one-year step’ on the applicable salary schedule, OSC will automatically insert a row on the … salary to the next higher salary step on the same salary schedule. Increment Code 7718 If the employee’s salary in … equal to the ‘last one-year step’ on the applicable salary schedule, OSC will automatically insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-766-july-2023-city-university-new-york-cuny-incrementsOpinion 91-17
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … pursuant to the exception to competitive bidding in General Municipal Law, §103(8), under a group purchasing … which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Enforcement of the Mitchell-Lama Surcharge Provisions
To determine if surcharges are being properly assessed at MitchellLama housing developments supervised by Homes and Community Renewals Division of
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… would have on the District’s fund balance and the tax levy. Recommendations The audit report includes two …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of East Hampton – Budget Review (B7-16-14)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Village of Suffern – Budget Review (B24-6-3)
… pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating … tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3DiNapoli: After-School Provider Misused $194,320 in Public Funds
… Services (SCO), a provider of extended school day programs for the State Education Department (SED), submitted $194,320 in reimbursement claims for expenses that were unnecessary, not allowable or … a better job of making sure that taxpayers are only paying for appropriate costs.” SCO has two contracts worth $2.7 …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a joint investigation by the Office of the State Comptroller and the St. Lawrence County Sheriff’s Department found she misappropriated more than $10,000 in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesLocal Governments Should Improve Accessibility for New Yorkers
… people with disabilities, according to a report released by State Comptroller Thomas P. DiNapoli. Visits to selected …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 93-7
… responsible bidder after public advertisement for sealed bids in the manner prescribed in that section. In addition to … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… over $20,000 in Fire Company funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and … said. "We will continue to aggressively investigate these cases to bring justice to those who take money from these … to the District Attorney's Office." Wharton is due back in court on April 18 before Canandaigua City Court Judge Stephen …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theft