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Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… School District (District) officials maintained complete and accurate inventory records to safeguard unused … Key Findings District officials did not maintain complete and accurate inventory records to safeguard unused IT assets. … Officials did not maintain IT asset inventory records and, as a result, were unable to conduct necessary physical …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Arkport Central School … to add or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine … and monitored. Officials did not monitor compliance with the computer acceptable use policy or maintain a current …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

Determine whether Brighton Fire District District officials ensured that nonpayroll disbursements were appropriately procured properly approved adequately supported and for District purposes

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Violating the Terms of a DRO – Divorce and Your Benefits

… a member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will … any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If the …

https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro

Village of Hunter – Financial Operations (2023M-164)

… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Evergreen Charter School – Credit Card Purchases (2024M-143)

… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143

Division of Housing and Community Renewal Bulletin No. DH-40

… ratings given during that period and subsequently reversed on appeal will satisfy this criteria. No finding of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certain

Unified Court System Bulletin No. UCS-204

… of OSC’s automatic processing of the June 2014 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not … the UCS and various unions, a uniform and equipment allowance or maintenance allowance must be paid to all … of OSCs automatic processing of the June 2014 Uniform Allowance and Uniform Blazer Allowance Payments and provide …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-204-june-2014-uniform-and-equipment-uniform-allowance-and

Opinion 96-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate … a village may charge the district a proportionate amount of the tax refunds it is required to make as a result of …

https://www.osc.ny.gov/legal-opinions/opinion-96-2

Opinion 88-38

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: …

https://www.osc.ny.gov/legal-opinions/opinion-88-38

Opinion 96-4

… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of … to supersede in village); (disposition of proceeds of sale of property) PUBLIC CONTRACTS -- Terms and Conditions …

https://www.osc.ny.gov/legal-opinions/opinion-96-4

Opinion 89-56

… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … are billed to the town but were not rendered. This is in reply to your letter concerning certain payments proposed to … a self-insured health insurance plan. As an incentive for employees to help identify charges made by health care …

https://www.osc.ny.gov/legal-opinions/opinion-89-56

Opinion 94-14

… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … in a neighboring town. You ask whether, in light of recent amendments to the General Municipal Law (GML), the IDA may … the establishment and operation of IDAs. Numerous amendments to article 18-A were made by chapters 356-7 of the …

https://www.osc.ny.gov/legal-opinions/opinion-94-14

XI.17 Protest Procedures – XI. Procurement and Contract Management

… Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and … However, even where no appeal is filed with BOC, as part of its review of a contract award, BOC will review the … the Comptroller’s approval. 3 SFL §163(9) (c) states, in part, “A state agency shall, upon request, provide a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures

DiNapoli: State Agency Mishandled Housing Discrimination Complaints

… in 47% of cases, DHR officials either did not initiate the investigation or failed to notify the person accused of … 69% of cases reviewed, DHR officials did not complete the investigation or notify the accused of the outcome within 100 … In one case, it took over three years to complete the investigation for determining probable cause. On average, …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaints

Unified Court System Bulletin No. UCS-215

… Purpose To inform agencies of OSC’s automatic processing of the April 2015 UCS Salary Increase … be paid using the following effective date and check date. Pay Cycle/Pay Period Type Payment Effective Date Check Date … employees: Employees with a Pay Basis Code of HRY (Grade 560) Employees with a Pay Basis Code of ANN who are in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salary

Unified Court System Bulletin No. UCS-100

… represented by Bargaining Unit SY (BU SY) Effective Date(s) Payments will be included in the employee’s regular … between the State of New York and the New York State Supreme Court Officers Association (Bargaining Unit SY) provides for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-payment