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Latham Fire Department – Length of Service Awards Program (2016M-279)
… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015. … Latham Fire Department provides fire protection services for portions of the Town of Colonie in Albany County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Power of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected … if you don’t understand a letter you received. A Power of Attorney is a powerful document. Once you appoint someone, …
https://www.osc.ny.gov/retirement/members/power-attorneyState Agencies Bulletin No. 1472
… Affected Employees Employees whose balance of NYSCOPBA for Bargaining Unit 21 DRP reductions is less than zero (0) … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentAbout the Record of Activities – Reporting Elected and Appointed Officials
… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation during the time period he or she is keeping a record of work-related …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… audit covered the period April 2017 through December 2022 for the Buyout and Acquisition Program (B&A), April 2017 through January 2023 for the Single-Family Housing Program (SFH), and agency … were accepted into these programs prior to April 2017 but for which activity on the related projects was continuing …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsOpinion 96-22
… (use of moneys in fund following abandonment of purpose for which fund established) GENERAL MUNICIPAL LAW, §6-c(9), … reserve fund. Following the abandonment of the purpose for which a capital reserve fund has been established, the … moneys remaining in a capital reserve fund established for the specific purpose of closing a town landfill may be …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Comptroller DiNapoli Releases Municipal and School Audits
… was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings … and due to a large unbudgeted $1.8 million payment for the purchase of two pumper trucks. With fund balance …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an audit … DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, auditors found that …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsState Comptroller DiNapoli Releases Audits
… of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … the division. Auditors also identified some opportunities for improvements. In a follow-up, auditors found the division … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 90-49
… language meant that supervisors were entitled only to a pro rated per diem for anything less than a full day's work. … performance of a full day's work, nor may it be reduced pro rata to reflect that portion of a day spent in service. … trivial or inappreciable. There is no authority for a pro ration of the per diem compensation under section 214 for …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Agencies Bulletin No. 648-A
… Trainees who are in Department 10410 are not eligible for this Cash Advance Payment Background Pursuant to Chapter … and Police Benevolent Association (NYSCOPBA) and provides for salary increases and other payments for those employees covered by the award. Due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 703-A
… (NYSCOPBA) and provides salary and other payment increases for those employees covered by the award. This bulletin … Effective Date(s) Increases are effective 3/30/06 for Institution and 4/6/06 for Administration agencies. Agencies may begin to submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaSUNY Bulletin No. SU-194
… Restoration of Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2013-2014 semesters for employees who, as of 08/15/13, have: A Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-194-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: Special Education Providers Shortchanging Special Needs Children
… possible fraud that have been referred to law enforcement for further investigation. “Special education providers … costs and blatant abuse of taxpayer money. It is time for this to stop, and my office will do everything we can to … services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Filing Requirements – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 … to support payments totaling $757,700 made to two vendors for transportation services. District officials did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204South Jefferson Central School District – Community Services (2016M-343)
… and Worth in Jefferson County; the Town of Boylston in Oswego County; and the Town of Pinckney in Lewis County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343