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Archived: Legislative Session 2015 –2016
… indebtedness of certain agencies, corporations and bank or trust companies. Prompt Payment – Signed into law on …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Opinion 2001-14
… necessary expenses of any municipal officer or employee in one or more positions of public employment, the holding of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Life Changes: Membership in a Nutshell
… disability and death benefits vary depending on your tier and/or retirement plan coverage. You will find specific … six tiers in ERS and five in PFRS. Your tier determines: Contribution requirements; Benefit eligibility; Service … 2009 Tier 5 January 1, 2010 through March 31, 2012 Tier 6 April 1, 2012 or after There are no Tier 4 New York State …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellOpinion 91-53
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Compensation (additional … compensation for chairman of board of assessors) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged … was required to perform by New York State Village Law (Village Law) and General Municipal Law (GML). Key … cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Archived: Legislative Session 2017–2018
… limited to, prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative have an interest and expanding the issues … S.4725 (Seward) – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller; …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… in public funds. Peck pocketed cash paid by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. “For years, Ms. Peck violated the trust of her neighbors and … County District Attorney’s office and the State Police for their hard work on this case.” “The Jefferson County …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftLocal Government – 2023 Financial Condition Report
… (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local … in LFY 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with … increasing at an average annual rate of 2.6 percent from LFYs 2011 to 2021, higher than the rate of growth in …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentTown of Rushford - Procurement (2020M-43)
… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy does not require … … Determine whether goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Opinion 93-17
… -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions) SCHOOL … -- Powers and Duties (authority to issue bonds to pre-pay certain employer retirement contributions) LOCAL FINANCE … is applicable only if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Implementation of the Dignity for All Students Act
… 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York State with a safe and supportive environment free from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actOpinion 97 - 12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Homeless Outreach Program database. Key Findings The MTA should develop additional quantifiable performance measures …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… Glinski had deposited 17 pension checks into his personal bank account, totaling $21,946.36. He was able to do this by …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherOversight of Chemical Dependence Residential Services
… at each Program, some of which were prior to April 2017. In addition, we included publicly available COVID-19–related … pursuant to requirements established in State law and New York Codes, Rules and Regulations (Regulations). … and methods are up to date, fully implemented, and being adhered to. Key Findings OASAS is not adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… with financial reporting and other requirements. By law, a village’s chief fiscal officer (CFO) is required to … said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal problems exist. Financial …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment … from one vendor may be combined with one petty cash check being issued in an amount over $250. Pay for invoices that … claims pursuant to Section 8 (12a) of the State Finance Law. Provide payroll corrections to employees in an amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… of implementation of the two recommendations included in our original report, Violations of Law, Conflicts of Interest and Other Improprieties at the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… Purpose To determine whether the New York State Liquor Authority (Authority) appropriately … on the largest retail license types (On Premises Liquor, Grocery Store Beer, and Liquor Store). Between April 2014 and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsHeat and Hot Water Complaints
… Residential building owners must ensure that apartments in their buildings are safe and well-maintained, which … Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, residential building owners … we found: A significant number of inspections are not being conducted timely, and HPD has not established formal …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaints