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Copiague Fire District – Procurement (2020M-114)
… was competitively procured. A Commissioner, employed by a company the District contracts with, did not disclose …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Opinion 91-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … gift by a fire company to the fire district. This is in response to your letter concerning firefighting equipment … with moneys it received from a criminal defendant in an arson case as part of a plea bargaining arrangement. …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Police Bulletin No. SP-258
… represented by NYSPIA. Affected Employees: Employees in the State Police Investigators Unit (BCI – BU62) who meet … Pay are effective 04/01/2025 and may be made beginning in the Administration Pay Period 14 Lag checks dated 10/22/2025. Eligibility Criteria: Employees in a BCI – BU62 position who are receiving Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-258-retroactive-changes-supervisory-responsibility-pay-employees-stateOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34IRS Pension Limitation – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may use to calculate benefits. … earnings over $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationState Police Bulletin No. SP-198
… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing and … All general deductions for employees whose status is Terminated, Retired, or Deceased will be automatically … be reported on the employee’s Form W-2. Earning Code AJR is supplemental taxable wages, will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceState Agencies Bulletin No. 774
… Background Pursuant to Chapter 688 of the Laws of 2007 which implements the agreement between New York State … April 1, 2006 Salary Schedules are attached . March 31, 2007 General Salary Increase The legislation provides for an … Institution and 4/5/07 Administration. Revised March 31, 2007 Salary Schedules are attached . OSC Actions After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitrationDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… but the city will have to overcome major fiscal challenges in the years ahead as it recovers from the COVID-19 pandemic, … have certainly been strained by the pandemic, but strength in the securities industry and other sectors have boosted … DiNapoli said. “However, the city has seen a steep decline in property values and that may take years to recover from. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New York State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … found they did not provide mental health training to all staff for the 202021 school year by Sept 15 as …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffTown of Tyre - Long-Term Planning (2019M-61)
… period. Adopt a formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61State Comptroller DiNapoli Releases Municipal & School Audits
… of this amount after experiencing operating surpluses in four of the last five years. When the unused appropriated … paid. Auditors questioned the reasonableness of $14,190 in payments for 258 chaperoning and sports scorekeeping … $2 million more state aid than they were entitled to. In addition, officials properly claimed BOCES aid totaling …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-147
… name in alphabetical order. Mass Salary Additional Pay Report (NHRP703) This report identifies all employees receiving an automatic … ( LOC ) and Location Mid-Hudson ( LMH ). Fields on this report include EmplID, Employee Record Number, Employee Name, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-147-2008-3-general-salary-increase-and-other-increases-sunyOpinion 97-25
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … until after the agency approves the application. This is in reply to your request for our opinion concerning a … review board. You state that the board member in question is a sign maker who has been found to have drawn …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two … Wild and managed pollinators are critically important to the health of New York State’s environment and … on pollination by insects. These crops’ plants use pollen to produce a fruit or seed and cannot reproduce without …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followChild Protective Services (2013-MS-5)
… audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the period … Office of Children and Family Services (OCFS) oversees the child welfare programs that are administered by counties. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Opinion 95-15
… of statutory authority for a school district to charge back to a public library any portion of such real property … which expressly prohibits a school district from charging back a portion of a tax refund to a school district public … and does not authorize the school authorities to charge back any portion of the refund to a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 92-38
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of … nomination, the village board may not appoint a new chief. In the event of such an impasse, the incumbent chief …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Village of Islandia – Information Technology (2021M-100)
… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100