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Bethpage Public Library – Procurement (2019M-219)
… with the Library’s policies. Therefore, taxpayers do not have assurance that the best prices were obtained. Officials … $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… legally permissible investment options, the District may have earned approximately $390,000, or $237,000 more than … of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to … asset records. Examples of the discrepancies included: 130 capital assets totaling approximately $133,000 did not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalEvergreen Charter School – Credit Card Purchases (2024M-143)
… $134,982 did not have the required signatures for payment. Reward points were accumulated and used during the audit …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Pension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary … your pension payment option election form with your application, especially if you are terminally ill. Once you …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsOpinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … existence of conflicts of interest. This is in response to your letter in which you question the authority of the State … and any other records and papers relating to its financial standings." The Court of Appeals has stated that "the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Small Businesses and the Economic Recovery: Work in Progress
… 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest … negative effect from the pandemic at rates that exceed the national average, as shown in Figure 1. Conditions have … less severe effects from the pandemic than they did a year ago. As of October 17, 2021, 29 percent of small …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressArea #2 – IT Security Training and Awareness – Information Technology Governance
… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect the … without ensuring that the people who use and manage IT understand IT security policies and procedures and their … IT security that attendees need to know to perform their jobs. IT security awareness efforts should reinforce your IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessState Agencies Bulletin No. 1961
… Box Checked Defined Benefit NYSLRS Plan (i.e., ERS, PFRS) Yes Yes Yes Yes No Yes No No No Defined Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Opinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not served by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its … who have a serious mental illness, but are able to live independently rather than in a facility. Eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesState Police Bulletin No. SP-244
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly eligible employees, will continue even if there is … Leave of Absence/MLL (Mil Lv) on 11/01/2024 are eligible for Hazardous Duty Pay. Employees who otherwise meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitPermanent COLA
… System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment … be automatically adjusted each September. (Return to Top) How is COLA calculated? COLA payments are based on the rate … when you retired, you were given various options for how your retirement benefit could be paid to you. All of the …
https://www.osc.ny.gov/retirement/publications/permanent-colaDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… special education preschool program providers found a Brooklyn school that claimed $800,000 in costs that were not … rebuttal are detailed in the full audit here www.osc.state.ny.us/audits/allaudits/093015/14s37.pdf . Background There … of preschool special education provider programs. Chapter 545 of the Laws of 2013 was signed into Law on December 18, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… visitors than Florida, Nevada, and Texas combined. State Park Visits Jump: Visitors to the state’s parks increased by … with over 2 million more visitors. In contrast, National Park sites, including the Statue of Liberty, had fewer visitors than in 2019. Agritourism Grows: …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOpinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; … their officers and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is … officers and employees (see Municipal Home Rule Law §10 [1][ii][a][1]), a local government may establish an employee …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 88-29
… a separate and distinct legal entity from the municipality for whose benefit the IDA was established (General Municipal … such case which is pertinent to the instant situation is Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837. In Rose , supra …
https://www.osc.ny.gov/legal-opinions/opinion-88-29