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IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… expenditures include payments made for: The acquisition or construction of the State’s capital facilities including planning, land acquisition, design, construction, engineering services, and equipment costs … economic development projects; and Advances for capital construction costs reimbursable by public authorities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsOpinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to … of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the … of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent Association of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Oversight of Drug Disposal
… environmentally sound disposal options, such as approved drug take-back programs, are available. Since 2008, the … is regulated at the federal level primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level … addiction services systems. Due to the nature of addiction treatment, OASAS programs and the programs OASAS oversees …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… participate in a time-keeping system that either shows hours worked (for hourly employees) or tracks accruals and … full-time employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As … tier reinstatement, requests for previous service credit, accrual of additional service credit, benefit …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… and Labor Relations Officer at Monroe Community College (MCC), part of the State University of New York. Cecero eventually became General Counsel of MCC and was employed there until August 2015. When she left … she stopped earning NYSLRS service credit. When she joined MCC, Cecero chose to join the SUNY Optional Retirement …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Allegany County , City of Batavia , Caton No. 1 Fire District … their money is being spent appropriately and effectively.” Allegany County – County Jail Payroll and Inmate Prescription …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire Department , Germantown … is being spent appropriately and effectively. Village of Aurora – Treasurer’s Duties and Information Technology … announced his office completed audits of the Village of Aurora Clinton Volunteer Fire Department Germantown Fire …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… opinion. COUNTIES -- Improvement Districts (no authority to establish lighting district) IMPROVEMENT DISTRICTS -- … district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special … ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; 1987 Opns St Comp No. 87-55, p 83). …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingRisk Management Planning Group
… provide any discounts. In evaluating whether to provide a discount, NYSIF should use variety of data, including the New … compensation assessments, which amounts to an additional discount on top of the $125.3 million totaling $139.4 million …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupOversight of Information Technology Consultants and Contract Staffing
… monitoring deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our sample … (PCR), including a pricing rate change. The PCR removed Service Level Credits, which eliminated the opportunity to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not have adequate controls in place … and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… – Dewitt Central School District and the Rye Neck Union Free School District . State Comptroller DiNapoli has made it … than the competitive bidding thresholds. Rye Neck Union Free School District – Information Technology (Westchester …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Opinion 90-53
… Office, as noted, has expressed the opinion that a local government possesses implied authority to hire consultants to …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… age 62, your service retirement benefit equals 2.1 percent of your FAS for each year of service credit. The benefit is reduced by 50 percent of your primary Social Security benefit. Example: Retiring …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceWebsite Accessibility
… This Website complies with the Accessibility of Web-Based … any questions or concerns about the accessibility of our Website, please send an email to [email protected] … and File Formats Some content on the www.osc.ny.gov website may require certain software and/or plug-ins to be …
https://www.osc.ny.gov/help/website-accessibilityOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… procurement policy is outdated and the current process does not comply with the procedures outlined in the policy. … and did not contain itemized vouchers. Also, the treasurer does not provide budget status reports to the board and there …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0