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Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS … positions and subsequently be reappointed to the position of trustee without diminution of his or her retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39McLean Fire District - Financial Operations (2017M-296)
… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … for inpatient claims that were either billed at a higher level of care than what was actually provided or …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory … be obtained to authorize purchase orders in excess of $5000 in towns …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Amortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any outstanding amortizations, the original … each, in Retirement Online . To view amortization payment schedules : Sign in to your Retirement Online account. … NYSLRS employers can view payment schedules of any outstanding amortizations original amounts …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY colleges … management, and IT security, including credit card payment processing. All industries that accept credit cards … sufficient guidance to the CUNY colleges regarding Payment Card Industry …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsOpinion 90-20
… is for the use and benefit of the department. 1982 Opns St Comp No. 82-239, p 300 is superseded. You ask whether a … Law, §§9104[a][4]; 9105[D][2],[E]; see also 1989 Opns St Comp No. 89-53, p 120). Each fire department or company … that it is inconsistent with this conclusion. June 8, 1990 Francis L. Real, Mayor Village of Green Island …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police … MUNICIPAL LAW, §207-m: The permanent full-time head of the police department who is not a member of a negotiating unit is … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35DiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in substandard condition with numerous … according to a report on homelessness released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli … shelter facilities provide safe accommodations for some of New York’s most vulnerable residents.” The Office of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced today to serve five … A Syracuse man who stole nearly $22000 in pension payments sent to his deceased mother was sentenced …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksOpinion 90-4
… pond within the village where such pond is an integral part of the village's drainage system and where the filled in … Finally, you indicate that the owners of certain of the properties surrounding the pond have asked the village to … on private property if the pond serves as an integral part of the village's drainage system and the undesirable …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Leave Time Generally (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and … Whether a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Compliance With Executive Order 95 (Open Data)
… of the order have not been fully addressed. DEC was not in compliance with EO 95’s requirements regarding the …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataOpinion 93-6
… of a fire protection district. You ask whether a town and a village may enter into an agreement pursuant to article … authorizes "municipal corporations", including towns and villages (see General Municipal Law, §119-n[a]), to enter … in relevant part, that ". . . municipal corporations and districts shall have power to enter into, award, cancel …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … government may not, by local law, authorize the purchase of commodities from vendors holding federal General Services … Whether a town by local law may authorize the purchase of commodities from vendors holding federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 94-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may monitor compliance with the employment restriction of section 207-a(6) by requiring disabled firefighters to … firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 88-24
… letter asking whether a town board member would have a prohibited conflict of interest if the board member and her … (General Municipal Law, §800[3][a]). That interest is prohibited if the officer or employee has the power or duty … has an interest in that contract, that interest would be prohibited because, as a town board member, she would have …
https://www.osc.ny.gov/legal-opinions/opinion-88-24New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process will include completion … develop minimum standards for investments in shale oil and gas. Those will be followed by; integrated oil and gas; other oil and gas exploration and production; oil and …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetNYS Common Retirement Fund Reports Second Quarter Results
… period ending September 30, 2018, with an estimated value of $213.2 billion, according to New York State … returns over the long-term." The Fund's estimated value reflects benefits of $5.6 billion paid out during the … of the State Fiscal Year 2018-2019. The Fund’s audited value as of the March 31, 2018 close of its fiscal year was …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-results