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CUNY Bulletin No. CU-290
… Purpose To explain the agency procedures for reporting retroactive … Period 26C, paychecks dated 3/29/07 Background Pursuant to the CUNY Board of Trustees approval and Personnel Policy … 9/30/06, 1% increase based on the 9/30/06 salary Refer to the CUNY Personnel Policy Bulletin 01-07 dated 2/26/07 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Opinion 92-46
… exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; 1990 Opns St Comp No. 90-35, p 80; 1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-92-46DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… fire districts are not accurately calculating credits for Length of Service Awards Programs (LOSAP) and as a result … and municipalities across the state have established LOSAP for their volunteers. “The men and women who volunteer their … and the maximum number of points that can be earned for performing each activity over the course of a year. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programOpinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … of education, except by two-thirds vote of the board]). 1 In addition, there is no common law prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 98-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… was charged with Grand Larceny in the 3rd degree, a class D felony. The investigation discovered that Robertson's … mother's account, failed to notify the State retirement fund of the pensioner's passing, and continued to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemCooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through … have formal written agreements with 29 (24 percent) of the professional service providers that were paid more than … guidance as to how competition should be solicited for professional services, including the appropriate use of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesTown of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149NYSLRS Fact Sheet
Statistics about NYSLRS the New York State and Local Retirement System including membership details and average salary and pension amounts
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetOpinion 91-32
… loan provision of the Constitution unless there is some legal obligation for a municipality to make such payments to … ( Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346). This legal obligation may be statutory or may be pursuant to an … agency is also generally empowered "[t]o acquire in the name of the agency ... [real] property ... for its corporate …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsElmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237State Agencies Bulletin No. 1673
… OSC Actions On September 26, 2018 an initial outreach letter was sent to all employees with a 2017 uncashed payroll … greater than $19.99. In October 2018 a second outreach letter will be sent via certified mail to all employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksState Agencies Bulletin No. 1565
… questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1565-change-maintenance-rates-employee-housing-and-mealsChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… The assistant treasurer for the Chautauqua County Water and Soil District pleaded … thank Chautauqua County District Attorney Patrick Swanson for working with us on this case.” “It is through the … said. “I want to thank the State Comptroller’s Office for their efforts in bringing this case to my office for …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftWyandanch Union Free School District - Budget Review (B19-7-1)
… Variances were largely due to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 … Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside services ($1.1 million … and/or tax levy limit calculation. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1State Agencies Bulletin No. 1595.1
… outreach and escheatment of uncashed payroll checks issued in calendar year 2017 Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2017 Background Abandoned Property Law §102 … issued for all uncashed payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial