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Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight Program … DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” DiNapoli said. “Instead, … not reflect on the hardworking dedicated teachers of the Syracuse City School District,” said Onondaga County District …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… (BSC) or a Business Unit enters information from a paper invoice directly into a voucher in the SFS or (2) a voucher … AP Processor may (1) submit a voucher created from a paper invoice into workflow, or (2) populate the Obligation Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The … and four Board members. The Town’s budgeted appropriations in the 2013 fiscal year were $637,517 for the general fund … the highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… and immigrant grandparents who were deeply proud of being Italian Americans and believed that success would be achieved … the 54th Comptroller of the State of New York, the first Italian American to serve in this position in the state's … named an Honorary Citizen of Paduli and Cavaliere by the Italian Republic. While in the State Assembly, DiNapoli …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationCaton No. 1 Fire District – Financial Oversight (2013M-262)
… Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and … approximately $162,000 funded primarily with real property taxes. Key Findings The Board did not establish or implement … Key Recommendations Base annual budget appropriations on reasonable assumptions using historical trends and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Tuition Assistance Program – Metropolitan Learning Institute
… students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement program designed to provide funds for … in New York postsecondary institutions. Schools receiving TAP payments certify student eligibility. The Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteOpinion 91-42
… -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition regarding use) VILLAGE TREASURER … Whether a village and a village fire department may agree to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Disability Retirement – When Employees Retire
… can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s … as the employer, you also have the authority to file on behalf of your employee. When we receive a disability … the case and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOpinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … is deemed to have an interest in any contract of his or her municipality with a corporation of which he or she is an …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 89-18
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending … Board. In addition to the basic course of training and education, all appointed assessors must complete additional …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 91-40
… military duty for the greater of 30 calendar days or 22 working days. Thus, if an employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is entitled to paid leave while on … duty until the employee has been on such duty for 22 working days. Conversely, if the employee's first 30 calendar …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Human Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … the loss of university property. Key Findings Insufficient HR monitoring and oversight and inadequate or poorly enforced …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesTravel FAQs
… Business Units have the discretion to request information deemed necessary to validate that travel expenses are appropriate, actual and necessary.This may include … Business Units have the discretion to request information deemed necessary to validate that travel expenses are appropriate actual and necessary …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsIntroduction – Federal Funding and New York
… Employees in New York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
The distribution of federal resources and the fiscal relationship between states and the federal government is complex
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023