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Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Inspecting Highway Bridges and Repairing Defects
… and are classified as either "Yellow" or "Safety" Flag conditions. A Yellow Flag condition is defined as a … a clear and present danger to vehicle or pedestrian traffic, but there is no danger of structural failure or … corrective action within 24 hours. Any repairs of flagged conditions must be certified by a licensed professional …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsAbout the Record of Activities – Reporting Elected and Appointed Officials
… judges are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I … to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesElmont Public Library – Board Oversight and Professional Services (2014M-060)
… they are paid from the administrative checking account (ACA). The Board authorized the Library Director and an … have access to or custody of the funds maintained in the ACA. The Board inappropriately delegated the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… for meals and incidental expenses (M&IE) based on per diem rates established by the United States General Services … travel within the continental United States. The per diem rates vary by location and year. In some cases, a traveler … for guidance on when this applies. The maximum per diem rates are updated annually in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … Cry-Res Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village pursuant to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … Greene County Industrial Development Agency Management Practices 2013M95 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementKenilworth Fire District No. 2 – Financial Activities (2017M-17)
… State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… by a seven-member Board of Directors, is affiliated with the Conesus No. 1 Fire District and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Protection of Child Performers
… parents/guardians and employers complied with the legal requirements that help protect the welfare of child … The Law and NYCRR establish certain responsibilities and requirements for parents/guardians and employers to protect … detect violations, and prevent non-compliance with legal requirements. We found instances where: children were likely …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersLife Changes: What If I Work After Retirement?
… 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This earnings limit suspension does not apply to … under the age of 65, the $35,000 limit is in effect and applies to the entire calendar year in 2025 . A Message … or concerns, please contact us . As always, my staff and I are here to help. Sincerely, Thomas P. DiNapoli State …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementOpinion 2002-5
… whether a town may provide in its proposed budget for the next fiscal year an appropriation, to be funded by real … Whether a town may provide in its next fiscal year proposed budget an appropriation funded by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process will include completion … develop minimum standards for investments in shale oil and gas. Those will be followed by; integrated oil and gas; other oil and gas exploration and production; oil and …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… The neighborhoods of Long Island City (L.I.C.), Sunnyside and Woodside in northwest Queens have their own distinct personalities, but together they are contributing to the borough’s business growth, share of the population employed, median household income and new …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensMineola Union Free School District – Competitive Quotations (2015M-313)
… through June 30, 2015. Background The Mineola Union Free School District is located in the Town of North Hempstead, … Mineola Union Free School District Competitive Quotations 2015M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
The purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1 2013 through April 25 2014
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Frequently Asked Questions – World Trade Center Presumption
… to take advantage of this presumption? Will this law grant me an accidental disability benefit? I am an active member. … an accidental disability benefit. Does this law provide me with any additional retirement benefit? I am retired and … done at one of the above locations. Will this law grant me an accidental disability benefit? No, this law only …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice Services (Division) adequately monitors … and takes steps to ensure complete and accurate reporting. The audit covered the period January 1, 2010 through March … To determine whether the Division of Criminal Justice Services Division adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingMedicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. The audit covered the period January … To determine whether the Department of Health Department obtained Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you … NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-plan