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Opinion 93-6
… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-6NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a review of … today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the … managed public equity holdings in eight integrated oil and gas companies that it has determined are not …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investResponsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of Environmental Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City Noise Code (Noise Code) and adequately … To determine whether the New York City Department of Environmental Protection and the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … replace heat exchangers at Upstate Correctional Facility in Franklin County. $2.6 million with Slade Industries Inc. … to rehabilitate elevators at Creedmoor Psychiatric Center in Queens County. $1.8 million with Awe Incorporated for roof …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryCUNY Bulletin No. CU-602
… of the changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have prior service … plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an … with a qualified employer sponsored retirement plan. This form has been updated to include additional information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… 2020 and a substantial reliance by school districts on hybrid learning models during the 2020-21 school year. A …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesTuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education Law and the Commissioner … students for State financial aid. Background York College (York) is a senior college within the City University of New York (CUNY). It was … Determine whether York College complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeDiNapoli: 90 School Districts in Fiscal Stress
… include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District officials used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. Background The Roosevelt Fire District … The purpose of our audit was to determine whether District officials used public resources …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologySelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… As a result, Empire made a net overpayment of $898,541 on 96 of the 100 claims we tested. Key Recommendations Recover …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireShort Term Interest Pool (STIP) Increase
… – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to … Allows for an increase in the dollar amount the Comptroller is permitted to …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleNew York Mills Union Free School District – Procurement (2020M-79)
… officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key … The purchasing agent should oversee the purchasing program and ensure purchases are made in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Improper Payments for Brand Name Drugs (Follow-Up)
… Objective To determine the extent of implementation of the three … and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs with less expensive drugs … will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followState Agencies Bulletin No. 1014
… the records go to the Employee Federal Tax data panel (Home>Payroll for North America>Employee Pay Data USA>Tax … Data radio button in the Special Tax Withholding Status area. In the Tax Treaty/NR Data area, enter the original (first) date of entry into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… in the vendor’s bank account, which is two business days after the voucher is processed by OSC. Process and … notification from the agency by 12:00 PM two business days before the date of the payment. If an agency needs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscX.6 Overview – X. Guide to Vendor/Customer Management
… informs New York State agencies of established Special Use Vendor IDs used in the Statewide Financial System (SFS). Vendor Management Unit (VMU) has populated the Statewide Vendor File with Special Use Vendor IDs for processing … informs New York State agencies of established Special Use Vendor IDs used in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewOpinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within a village to generate revenues to … Whether the town may raise town taxes within the village to generate …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Opinion 94-1
… 1972, p 32; McKinney's Statutes, §§74, 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 …
https://www.osc.ny.gov/legal-opinions/opinion-94-1