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Opinion 88-29
… not result in a prohibited interest in this instance, we note that the courts of this State have held public officials … pertinent to the instant situation is Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837. In Rose , supra , a town board … such is within the statutory contemplation" of Article 18 (42 NY2d at p 97, 396 NYS2d at p 840). In rejecting the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… As of June 27, 2017, DHS held 93 registered contracts (140 locations) for single adult and adult family shelters with … reviews and inventory record-keeping practices at shelter locations. DHS did not consistently comply with its own … a current inventory of security equipment at all shelter locations and ensure that providers comply with all …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersState Agencies Bulletin No. 2104
… on Pension/Retirement Plans Qualified Transportation and Parking Fringe Benefits Limit Mileage Rates Individual … for additional information. Pre-Tax Benefits: Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits has increased to $300 per month in 2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Overview – Understanding Your Responsibilities: Elected & Appointed Officials
… officials is defined in Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) . These requirements …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Florida Union Free School District – Information Technology (2017M-146)
… information technology (IT) were appropriately designed and operating effectively for the period July 1, 2015 through … contracts with Orange-Ulster Board of Cooperative Educational Services (OUBOCES) and the Mid-Hudson Regional Information Center (MHRIC) for IT services. Key Findings Employees do not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Sodus Central School District – Financial Management (2016M-392)
Sodus Central School District Financial Management 2016M392
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … with the BOCES’ acceptable use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mMarathon Joint Fire District – Investment Program (2023M-76)
… during the audit period. However, the District could have earned approximately $14,600, or $12,600 more had … solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… [read complete report – pdf] Audit Objective Determine whether the West Babylon … directly to the Board, did not note exceptions on the warrant and did not include all exceptions on her monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Area #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… immigration may impact construction costs and the labor pool. There are steps the city could take to facilitate … the potential to disrupt ongoing projects and the labor pool for the industry as a whole. In 2023, immigrants held … such as the information and professional and business services industries, took on significantly larger roles over …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsSUNY Bulletin No. SU-223
… Purpose To provide agency instructions for processing the July 2015 SUNY M/C Discretionary Parity Salary Increase. … The Division of the Budget Bulletin D-1132 issued July 8, 2015 provides additional guidelines regarding the implementation of this payment. Effective Date(s) The July 2015 SUNY M/C Discretionary Parity Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andAshville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Permanent COLA
… have any questions, please feel free to contact our Call Center. Sincerely, Thomas P. DiNapoli State Comptroller What … for ten or more years for uniformed employees such as police officers, firefighters and correction officers; or … System. If you have any questions, contact our Call Center toll-free at: 1-866-805-0990 if you are calling long …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 2000-9
… p 118; cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd 91 NY2d 921, 669 NYS2d 262, 1v den 92 NYS2d 802, 677 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Ardsley Union … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits