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Opinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Repaying Your NYSLRS Loan after Retirement
… payment — you cannot make partial payments. How Much Will My Pension Increase If I Repay the Loan? When you retired, … of the month after we received your loan payment. How Will My Taxes Be Affected? If you retired with an outstanding …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … instructions and training to help respond appropriately in an emergency. Responsibilities for the emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Opinion 92-26
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … of a county outside the City of New York must be raised in the first instance as a county charge, and only those … may be subsequently charged back to those jurisdictions. In general, the amounts charged back need not appear in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Selected Financial Management and Administrative Practices
… of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … Act establishes a Court-appointed Public Administrator in 11 counties in the State, including Nassau County. Public Administrators … of the Nassau County Public Administrator NCPA operates in compliance with governing statutes and guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesWest Irondequoit Central School District – Emergency Drills (2025M-85)
… section. Audit Summary District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not conduct all … District officials did not conduct all required drills or conduct all drills within the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Opinion 95-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of school … reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior opinions of this Office in which we concluded that a school district making a real …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Challenging a Determination – Regional State Park Police Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationJefferson 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-42Opinion 2000-1
… his or her employment. Section 50-j, however, also applies only with respect to civil actions and proceedings (see 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… When oversight of financial operations and long-term planning is not adequately performed, the Board and District … to help the Board and District officials improve long-term planning and oversight. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Division of Housing and Community Renewal Bulletin No. DH-62
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade … The report will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-74
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … report will be sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseDiNapoli: Despite Progress, Pay Gap for Women Persists
… Median earnings for full-time working women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of $8,821, according to a new … the most recent state-level data available, finds the gap in New York was smaller than the national wage gap of …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Rondout Valley Central School District – Fixed Assets (2023M-36)
… combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 could … were unable to verify this due to a lack of proper asset tags and incomplete inventory records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Kent Fire District No. 1 - Financial Operations (2019M-37)
… appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key … District officials did not adequately secure access to the network or properly manage user permissions to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active … list, follow up on any discrepancies and update inventory records accordingly. Maintain detailed, up-to-date records for all IT equipment. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentJericho Union Free School District – Financial Management (2016M-328)
… The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328