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Opinion 97-10
Whether a fire district may enter into a leasepurchase agreement and if so whether the project would be subject to competitive bidding requirements
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April … The Longevity Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be … calculation for hourly employees, an overtime adjustment is required. To pay the overtime adjustment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2220
… is to provide agency instructions for processing the April 2024 Longevity Payment for Long-Term Seasonal Employees. … submitted for Institution Extra Lag paychecks dated 05/2/2024 or Administration Extra Lag paychecks dated 05/08/2024. Eligibility Criteria: Employees who meet the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… the case. The State Comptroller’s Office, United States Postal Inspection Service, U.S. Securities and Exchange … the Federal Bureau of Investigation and the United States Postal Inspection Service and thank them for their continued … by Eckstein who owned another firm called Sisk Investment Services that he ran out of his Syosset home. He convinced …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Chester Union Free School District – Information Technology (2021M-107)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Routinely evaluate and … any unneeded network user accounts. Monitor Internet use to ensure network users comply with the AUP. District … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… records were unreliable. As a result, officials have no assurance all individuals who should have completed the … our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Medina Central School District - Reserve Funds (2019M-165)
… reserves, as the District’s reserve policy requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Opinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or telephone corporation, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22DiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. … Twentytwo school districts were designated in some level of fiscal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing … municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and … a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … procurement duties among staff, such as approval, verification and payment of claims. Never allow anyone to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudControls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfTioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83LaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … a comprehensive policy that establishes threshold amounts for controlling inventory and procedures for maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Depew Union Free School District – Investment Program (2023M-77)
… in financial institutions that offered higher interest rates, prepare monthly cash flow forecasts or solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsState Comptroller DiNapoli Releases Municipal Audits
… and capital plans or the following policies in fund balance, reserve and budgeting. As of December 31, 2020, the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Special Accidental Death Benefit – State Police Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … This benefit is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit