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Opinion 90-8
… class of beneficiaries to exclude paid firefighters (see Van Orman v Slade , 126 AD2d 282, 513 NYS2d 867). Although it … performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot den, 35 App Div 625, 55 NYS 1149; see also Huttlinger v Royal Dutch …
https://www.osc.ny.gov/legal-opinions/opinion-90-8X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsNorth Salem Central School District – Time and Attendance (2016M-209)
… software, and there were no compensating controls in place. Key Recommendations Establish more comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Recommendations Develop written procedures for granting, changing and terminating user access rights to specific …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userVendor Responsibility
… Resources related to vendor responsiiblity …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibilityAccounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to … Making Payments to Barnes Noble …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to reflect new … a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide to … preparation of vouchers payable to National Grid may delay payment crediting and Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest … years of downsizing, the industry has been adding jobs in New York City, but it may curtail hiring to bolster … hopeful that Wall Street’s robust first half will result in a good year. The securities industry continues to be a …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startOpinion 2000-7
… of 200,000 or less) GENERAL MUNICIPAL LAW §§801, 802(1)(b),(j), (2)(a): A member of the board of fire commissioners … of more the 200,000 who is an officer and owner of 33 1/3% of the stock of a corporation would have a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for … 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliTully Central School District – Network Access Controls (2021M-138)
… were secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials … network user accounts, including 24 that were created for former employees or third-party consultants who no longer work for the District. Unneeded network user accounts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … policy that establishes reasonable levels of fund balance to be maintained in each fund, the reserves and target amounts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397State Comptroller DiNapoli Releases School District Audit
… in increased risk that data, hardware and software may be lost or damaged by inappropriate use or access. Officials … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). * PFRS Tier 6 members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewOpinion 97-9
… municipality for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; … Opns St Comp No. 85-60, p 84; 1983 Opns St Comp No. 83-108, p 133; see also Cahn v Planning Board of the Town of … 560 NYS2d 988; Town of North Hempstead v Village of North Hills , 38 NY2d 334, 379 NYS2d 792; Opns St Comp No. 91-48, …
https://www.osc.ny.gov/legal-opinions/opinion-97-9East Meredith Rural Fire District – Financial Activities (2021M-26)
… additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … controls, there is a risk that disbursements will not be made for proper purposes and money collected will not be deposited. Key Recommendations Implement controls to better monitor the Treasurer’s duties. Ensure all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Smithtown Fire District – Capital Project (2014M-231)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149DiNapoli Releases Report on Pre-Pandemic Migration Trends
… filers are taxpayers who move out of New York but must file state income taxes because they still receive … found a consistently greater number of part-year filers moved out of New York than moved in between 2015 and 2019. While part-year filers …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli Releases Annual IDA Report
New Yorks 106 local Industrial Development Agencies IDAs reported 4282 active projects with a record high total value of nearly $136 billion in fiscal year end FYE 2023 an increase of 31 or over $4 billion from the prior year according to an annual report released today by State Comptroll
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report