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Record of Activities (ROA) – Reporting Elected and Appointed Officials
Elected and Appointed Officials Elected and appointed officials record their workrelated activities to ensure their service is accurately reported to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, … moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of court. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a volunteer fire … personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 and 9105 of the Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionCUNY Bulletin No. CU-359
… Accounting Assistant 019271 EOC Accountant, EOC Accountant 1 and EOC Accountant 1A 019275 EOC Office Assistant (Assistant 1 through 4) 019276 EOC Administrative Assistant 1A, 1B and … Effective Date(s) Effective 12/31/08, paychecks dated 1/15/09 OSC Actions To process the new employees, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsSouthwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Lawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases School District Audits
… granting, changing, or disabling network user accounts. Johnson City Central School District – Special Education …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 288
… checks dated January 2, 2002 (Administration) and January 10, 2002 (Institution). SEFA Campaign Guidelines Agencies … Federated Fund (SEFA) transactions into PaySR on the Gen Deduction Data (Agency) panel, using the following … instructions: After logging into PaySR, access the Gen Deduction Data (Agency) panel by Go - Compensate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignNorth Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the North Brookfield Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An audit released today by State …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… inactivity fees, consumers should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers … to disclose whether those rebates will be issued in the form of a gift card and whether any fees will apply to those cards. Rebate cards are not all covered by the …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli Releases Municipal Audits
… The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant Clerk for the Village … between Comptroller DiNapoli’s Office, the Chemung County District Attorney’s Office, and the New York State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… do this, the agency should complete the Voucher Authorizer Certification as part of the Certification of Internal Controls over the Payment Process. Please refer to Section 4.D – Certification of internal Controls over the Payment Process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDiNapoli: Read the Fine Print on Your New Gift Card
… inactivity fees, consumers should still ask whether fees apply. DiNapoli also reminds recipients to spend their new … rebates to disclose whether they will be issued in the form of a gift card and whether any fees will apply to those cards. Rebate cards are not all covered by the …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care … To determine whether New York City SchoolBased Health Center SBHC or Center facilities have implemented proper …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSelected Employee Travel Expenses
… from fraud, waste, and abuse. The audit covered the period April 1, 2008 through March 31, 2011. Background New York … does not have an accurate means of verifying personal use mileage and therefore the accuracy of the imputed mileage reported on employees' W-2 forms from calendar years …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expenses