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Opinion 91-40
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time … they total more than 22. (2) A municipality may adopt a policy to require its officers and/or employees to schedule …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Unified Court System Bulletin No. UCS-335
… processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, … employees with a Comp Rate Code of ANN who are in a graded position (Grade 508-536). Employees with a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 2230
… salary corrections. Affected Employees: Employees in a CSEA (Bargaining Units 02, 03, 04, 47) N/S hourly position who move to a graded position in any bargaining unit effective on or after 10/01/2019 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilMinerva Central School District – Payroll (2016M-18)
… The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fNyack Union Free School District – Reserve Funds (2014M-185)
… seven-member Board of Education and operates five schools with approximately 2,950 students. Budgeted appropriations … are funded at appropriate levels and in accordance with statutory requirements and Board policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background … districts in an eight-county region and is governed by a nine-member Board of Education (Board) that is elected by …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… in Monroe County. The City is governed by the Mayor and the City Council, who are responsible for the legislative … Council comprises the Council President, Vice President and seven Council members. The City’s budgeted expenditures … implemented, one recommendation was partially implemented, and one recommendation was not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… that Gregory Bayard pled guilty to wire fraud today in White Plains federal court. The charge arose out of Bayard's … York State Comptroller. This case is being handled by the White Plains Division of the U.S. Attorney's Office of the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
Diane M Cecero age 64 of Pittsford New York admitted today to unlawfully doubledipping and receiving state retirement benefits to which she was not entitled She agreed to pay back those benefits with interest as part of a pretrial diversion agreement
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Medications (2013M-218) Auditors found numerous weaknesses in controls over payroll processing and the maintenance of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsExamination of Pitts Management Associates, Inc. Travel Expenses
… were incurred for business purposes and were reasonable in price. Background Under its contracts with SUNY Downstate … restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for professional fees and … It also limited the expenses to the guidelines outlined in the PMA Staff and Subcontract Associate Employees Handbook …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesComptroller DiNapoli Releases Municipal Audits
… , Village of Port Dickinson and the Town of Schuyler . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … timesheet, prior to payroll checks being printed. In addition, the village does not have policies and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2000-24
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Police Protection … 119-o: Two non-contiguous villages may enter into a municipal cooperation agreement pursuant to General … ordinarily possess (1) if they performed their duties only in the municipality by which they are employed or (2) if they …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli Calls for Reforms to State Fiscal Practices
… “backdoor spending” by public authorities and imposing a constitutional limit on state debt, among other reforms, to … to state finances. DiNapoli released his recommendations in a report, “ Unfinished Business: Fiscal Reform in New York .” The report demonstrates that despite …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingMedicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and … and Recovery Plans, and HIV-Special Needs Plans receive pharmacy benefits through NYRx, New York State Medicaid’s Pharmacy program. Through NYRx, DOH pays pharmacies directly …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesDepartment of Transportation Bulletin No. DOT-46
… Employees: Employees of the Department of Transportation in the Operational Services Unit – BU03 who meet the … Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the end … the season. Effective Dates: Payment may be made beginning in Administration Pay Period 4L, paychecks dated 06/04/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Elevator Safety
… of more than 1 million buildings and construction sites in New York City. This responsibility includes the oversight … and testing of its elevators. Key Findings We selected a judgmental sample of 12 elevators located in nine buildings, and observed, along with DOB inspectors, …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safety