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Opinion 91-17
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … pursuant to the exception to competitive bidding in General Municipal Law, §103(8), under a group purchasing … which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Comptroller DiNapoli Releases Municipal Audits
… procurement policy is outdated and the current process does not comply with the procedures outlined in the policy. … and did not contain itemized vouchers. Also, the treasurer does not provide budget status reports to the board and there …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, but faces uncertainty … continue to identify opportunities for agency savings, which will provide added budgetary flexibility." New York … of the City of New York , or go to: http://www.osc.state.ny.us/osdc/rpt3-nyc-2018.pdf … New York City projects a …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetState Agencies Bulletin No. 962
… “7W” (PFRS). Agencies now have the ability to select the Benefit Plan option of “PAFAT5” which must be used when … up retirement records for tier 5 PFRS members. This new Benefit Plan requires agencies to select a Contribution … provided by PFRS in the *Election Date field. Enter the Benefit Plan of “ PAFAT5” in the *Benefit Plan field. Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services … (Center) within the Office of General Services (OGS) as a centralized office for processing Human Resources (HR) and … of Taxation and Finance assists agency customers with Center service problems. Key Findings The Center has …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Agencies Bulletin No. 1016
… that compares the address file of organizations to the latest address reported to USPS by individuals. This service … this service receive information about the individual’s latest address as known to USPS. Additionally, if the results … is available in Control-D to enable agencies to obtain the latest information about employee addresses. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1016-maintaining-date-employee-addresses-payserv-systemWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2011. Background WSSC, located in Yonkers, New York, provides special education services to … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed following … to the locality and not to the State. January 31, 1989 NYS Division of the Budget … Whether a fine paid into the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 89-55
… You ask whether the town board, which presently awards all promotions within the town police department, may … of police. Town Law, §150(1) authorizes the town board of any town to establish a town police department, appoint a … local laws, not inconsistent with the Constitution or any general law, relating to, among other things, the powers …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based … capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To … OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followXII.10.D Monitoring Moving Services – XII. Expenditures
… cannot charge the agency more than the original price quote obtained as a result of the BAFO process for each cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesDepartment of Transportation Bulletin No. DOT-45
… Shift Lump Sum Payment. Affected Employees: Employees in a position represented by the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: … FY 2024-2025 Shift Lump Sum Payment should be processed in Administration Pay Period 17L, paychecks dated 12/04/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFRs) were reasonable, … special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualTown and County Special Districts and Town Improvements
… calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds … type of district not listed above will be subject to the application requirements to seek permission of the State … 2021 [pdf] Resources for Municipal Attorneys Part 85 – Application for Permission of State Comptroller, including …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… for non-construction contracts is provided in XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous … the award was made to the low bidder that was within 15 percent of the engineer’s estimate. No bidder who …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … of the increased hourly rate went undetected, resulting in a total overpayment of $8,690. The District’s inconsistent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Vertus Charter School – Information Technology Asset Management (2025M-9)
… complete report – pdf] Audit Objective Did Vertus Charter School (School) officials appropriately track, inventory and … We encourage the Board to make the CAP available for public review. … School officials did not appropriately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro … five years probation and ordered to pay full restitution of nearly $90,000 after her conviction by guilty plea of … they can steal from their community and get away with it. My thanks to Franklin County District Attorney Crawford and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionSUNY Bulletin No. SU-360
… 2024 semester and exclude any hours that were worked outside the semester dates. Determine the Total Possible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360.1
… No. SU-360 Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the 2024 $3000 UUP Non-Pensionable … lump sum payment is not pensionable and not subject to across-the-board increases, must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employees