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Opinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, §140: A … p 762; 16 Opns St Comp, 1960, p 56). Article 8, §1 of the State Constitution, which inter alia , prohibits a …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … 806: The sale of an individual insurance policy by a village trustee to a village employee in the employee's … employee, individually or as a member of a board, has the power or duty to (a) negotiate, prepare, authorize or approve …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Collection and Use of Oil Spill Funds
… of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The statute … Comptroller administrative and operational responsibility for the Fund as well as the duty to review and process all cleanup bills submitted for payment. The Department is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 91-39
… - effect on retirement allowance) CIVIL SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village … and Social Security Law, §212. Civil Service Law, §150 provides generally for the suspension of retirement … for elective office, however, is limited. Section 150, as amended by L 1984, ch 117, further provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-91-39State Agencies Bulletin No. 2045
… employees and submit one journal entry reimbursement for all affected employees using the following Statewide … Clothing Allowance of $58.00 to eligible employees who do not submit work-related clothing purchase receipts, … Tax Information These monies are taxable income subject to all employment taxes and income taxes, will be included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingState Comptroller DiNapoli Releases School District Audits
… Services (BOCES) – Employee Benefit Plan Forfeited Funds (2022M-31) BOCES officials did not ensure the … funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health … did not always procure goods and services in accordance with board policies and applicable statutory requirements. Of …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil Transportation … training and safety technique requirements for school bus drivers and school bus safety training instructors and … training to school bus drivers, monitors, and attendants. Our initial audit report, covering the period July 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … disbursements. The accounts payable clerk performed all non-payroll disbursement processes for the general fund … controls. The clerk is responsible for recording all general fund non-payroll disbursement transactions, …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsXII.5.D Selecting the Appropriate Location – XII. Expenditures
… Instead, they must review and pick an appropriate Location for each transaction, as the default may not be appropriate for a particular transaction. Bulkload agencies should not … See Chapter X, Section 4.D – Location of this Guide for additional information about location. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… for its claimed expenses and admitted commingling program funds – a practice that is not in compliance with its own …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… Hamilton Lane will manage the funds. The firm has a 20-year successful track-record managing these types of funds. … companies. The Fund will build a portfolio of 16 to 18 co-investments, diversified by year, strategy and industry. The companies are generally …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… or are appropriated.” Temporary Loans and Agency Requests for Interest Earnings Each year the Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII … requested by the state department or division responsible for such fund/account within thirty days of the beginning of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsEnforcement of Commission Orders and Other Agreements (Follow-Up)
… gas, steam, telecommunications, and water services for New York’s residential and business customers, while also … The Commission reviews and approves applications for potential mergers and acquisitions, rate cases, and other … (Orders), and any violation of an Order’s terms is grounds for the Commission to seek reparations, terminate the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… disabilities, according to the U.S. Census Bureau’s 2018 American Community Survey (ACS). In 2018, there were …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic that likely exacerbated pre-existing achievement gaps, according to a report released today by New … especially impacted,” DiNapoli said. “An essential part of this year’s school reopening plans should be determining …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Agencies Bulletin No. 1939
… Services Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU01 or BU21. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Payroll Improvement Project Bulletin No. PIP-009
… and will be required to test a set of activities OSC Payroll has identified as necessary to measure agency … Online Testing Agencies will test one or two abbreviated payroll cycles over the two weeks of Agency Testing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingState Agencies Bulletin No. 1886
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcCompliance With Special Education Regulations for the Provision of Services
… students to be placed in special education services and programs within the required time frames, and provided all of the services and programs recommended in the students’ Individualized …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… and the environment. They provide an ideal breeding ground for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating consequences. In 2003, the Waste Tire … Management and its regional offices, is responsible for enforcement and abatement (cleanup) of waste tire sites. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow