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Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether … with a general law except as authorized by the municipal home rule law, which shall be deemed expedient or desirable …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Mitigation for Extreme Weather Conditions and Flooding
… to develop sustainability-related recommendations for the MTA and its operating agencies. In April 2009, the … prior to a storm’s arrival, during the storm, and for recovery and post-recovery. Key Findings Metro-North did … a preventive maintenance (PM), including a backhoe tractor and air compressors, did not have one for each of the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingOpinion 91-40
… of period of entitlement); (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on ordered military duty for … include at least 22 working days, the employee is entitled to paid leave while on ordered military duty until the …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… Objectives To determine whether Local Program Administrators (LPAs) were … properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program in … To determine whether Local Program Administrators were …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsSUNY Bulletin No. SU-126
… Purpose To explain OSC’s automatic processing and agency procedures. … raise processing for 21P and CAL employees, please refer to Payroll Bulletin No. SU-125 for the 3% Salary Increase. … 21Ps and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… the personal use of supply vendor purchase rewards or points accumulated by State officers and employees as a … duties [use of which is prohibited] and travel rewards or points [use of which may be permissible]. This section also … use would violate the gifts bar of Public Officers Law §73(5) and also violate the rule with respect to conflicts of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the … Resolution for Official’ link. If you do not have a username and password, work with your Retirement Online … Contact and Security Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionStraight Talk About Financial Planning For Your Retirement
… in the Albany, New York area. You can also write or email us. Please be sure to include your estimated retirement … months. Include expenses that occur periodically, such as car and life insurance, and property and school taxes. (Return to Top) …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementTown of Schroeppel - Financial Records and Reports (2019M-187)
… the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to … Board should annually audit the Comptroller’s records or have an independent public accountant do so. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Youth Facility Chargeback Rates to Localities (Follow-Up)
… Purpose To determine the extent of implementation of the seven … in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … To determine the extent of implementation of the seven …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help make financial decisions. Adopted fund balance and … The District’s 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent … million. Key Findings Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do not generate and review audit trail reports. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246State Agencies Bulletin No. 1542
… Employees Employees meeting the criteria as explained in this bulletin Effective Date(s) New tax withholding rates will be reflected in Institution paychecks dated January 5, 2017 and … period for these ITINs began October 1, 2016. The IRS will mail letters to this group to inform them of the need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… $13 million in fines and fees — nearly half of those owed to it — issued between Jan. 1, 2013 and June 6, 2015. Not … the years. “New York City Transit can and should do more to collect fines from those who violate its rules,” DiNapoli … delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… a six-month period that started in October 2023, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My office pays close attention to Medicaid because it’s critical for so many New Yorkers and … The bulk of the improper payments, $11.8 million, went to pay 27,480 Medicaid managed care premiums for recipients …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsWithdrawing Your Contributions and/or Your Membership – State Police Plan
… (with 5 percent interest compounded annually). To withdraw your membership, you should apply no earlier than … submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service credit, you cannot withdraw … account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipTown of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water district operations for the period … by the master meter readings, with the water billed to the Town’s customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Benefit Eligibility Assessment Process
… procedural revisions are necessary to reduce the number of hearings held, and to reduce the number of HRA determinations that are reversed at hearings. Fair Hearings have become routine with the number of hearings and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… resources and two charter schools (collectively referred to as schools in this report) used their financial resources … in Education (SAVE) Act. 1 Key Findings Schools must do more to meet the minimum SAVE Act requirements. None of … met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Johnstown - Fuel Inventory (2019M-178)
Determine whether Town officials have adequate controls over the Town’s fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnstown-2019-178.pdf