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State Comptroller DiNapoli Releases Municipal Audits
… of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget transparency and … receipts for certain fees collected or deposit collections in a timely manner. The board is not annually auditing the … award the correct amount of points for some activities. In addition, while district officials used competitive bids, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsServen Volunteer Fire Company – Board Oversight (2024M-97)
… the Board’s oversight of financial operations. The former Border City Fire District (District) Department Chief (Chief), who was also a Director of the Border City Hose Company (Hose Company), was arrested on … for allegedly stealing from the Hose Company. In July 2024, the former Chief pleaded guilty to misapplication of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97New York’s Paid Family Leave Program
… parental leave policy builds on a prior program enacted in 2016 that greatly expanded paid family leave for employees … the share of private workers eligible for the benefit in New York to at least 88 percent in 2021 — compared to 23 percent nationally. Analysis of …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programApplying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a written request (which must be received … and any cost involved. Requesting credit for your previous public employment as early in your career as possible ensures that: If there is a cost, it will …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditAudits of Local Governments: The Audit Process
… with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational information before …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… million. Key Finding Officials obtained food pricing for participating districts at the lowest reasonable cost …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementSecurity Over Critical Information Systems
… Purpose To determine whether the security controls over critical State Education Department (Department) information … to help support its activities, including four deemed critical to Department operations that we focused our testing … the Department has taken a number of steps to secure its critical information systems and associated data, there is a …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsCredit for Previous or Military Service – New Career Plan
New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Credit for Previous or Military Service
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or military service. It is very important that you claim all the … service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does … NonContributory Plan with Guaranteed Benefits for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfJoin Our Information Technology Team
… also offer a paid one-year apprenticeship in application development. Current IT Opportunities Information … Customer support Systems analysis and design Design, development, and administration of database systems … courses or equivalents during the one-year apprenticeship: Web Design–Server-Side Programming with PHP and MySQL …
https://www.osc.ny.gov/jobs/information-technologyOpinion 91-53
… duties); (additional compensation if also serve as deputy supervisor) -- Powers and Duties (appointment of board member as deputy supervisor) SUPERINTENDENT OF HIGHWAYS -- Compensation … is adopted. (2) A town board member may be appointed deputy supervisor and the salary fixed for the office of …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 95-7
… "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of district … governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7New Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Board of Cooperative Educational Services is an association of 31 component school districts. Combined, … services to its 31 component school districts and is governed by an elected 15-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general, highway and sewer district fund balances and reserves and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/cochecton.pdfOpinion 88-5
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to … to elected officials; Whether the policy can be changed in a manner which would reduce benefits available to (a) … protection guarantees (NY Const, art I, §11). Therefore, in answer to your first question regarding the town's policy …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… with the court-ordered ignition interlock device (IID) in their vehicles, according to an audit issued today by New … audit examined compliance with state regulations in six counties – Cortland, Erie, Montgomery, Otsego, Suffolk … occurring on or after Aug. 15, 2010, must install an IID in any vehicle they own or operate for a certain period of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededOpinion 96-12
… Village Law, §5-510). Moreover, fire districts do not have home rule power to adopt a local law superseding section 181 (see NY Const, art IX, §3[d][2]; Municipal Home Rule Law, §2[8]; cf . 24 Opns St Comp, 1968, p 285, …
https://www.osc.ny.gov/legal-opinions/opinion-96-12