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Opinion 93-32
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial disclosure statements) MUNICIPALITIES -- Officers and … of State Comptroller to obtain access to annual financial disclosure statements) STATE COMPTROLLER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 89-12
… OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and … OF INTEREST - - Engineering Services -- (propriety of engineer, who intends to bid, preparing specifications and … CONTRACTORS - - Conflicts of Interest -- (propriety of engineer, who intends to bid, preparing specifications and …
https://www.osc.ny.gov/legal-opinions/opinion-89-12XI.12.B Contract Assignments – XI. Procurement and Contract Management
… of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) … their rights, obligations, and liabilities under a contract to another individual or organization. Agency … Contract # as the original agreement. A 25 digit Contract ID will be generated by SFS and will be a unique identifier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Agencies Bulletin No. 1619
… Purpose To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees As of … Board M/C Background In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law … and May 16, 2018 (Administration). Complete details on Paid Family Leave are available at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for … for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced an investment strategy that will raise the New York Common Retirement Fund’s (Fund) … data is at the core of the new index. “Companies take note when investors take action, and when money moves, the world …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases Municipal & School Audits
… two and did not implement four. Town of Plymouth – Employee Benefits (Chenango County) Officials did not …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… recommendations included in our initial audit report, Time and Attendance Practices for Public Safety Staff ( … over time and attendance for Public Safety officers. No one was responsible for verifying the hours worked by … that the Department’s overtime process could result in the payment of unauthorized and/or excessive overtime costs. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followCost-Saving Ideas: School District Auditing – External Auditor
… The external auditor performs the legally required financial statement … Standards (GAGAS). Who does not qualify The district’s claims auditor The district’s deputy claims auditor The district’s internal auditor Any firm or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… The School’s charter states that checks over $5,000 must have dual signatures and may be signed by the Board Chair or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… balance that is not needed to fund District operations. Have the faculty advisors ensure that pre-numbered receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… may be payable to your designated beneficiary if you have completed at least one year of service since last …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… total retirement benefit equal to the amount you would have received if you had continued to contribute at the full …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementLehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, … the implementation of the 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followMiddle Island Fire District – Budgeting Practices (2013M-93)
… from the Treasurer. Therefore, the Board did not always have the necessary information to effectively monitor the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. While the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations