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Opinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points … to receive twenty-five points credit". By setting forth two separate and distinct categories of department responses, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … appropriated fund balance of $216,780 that was not needed to fund operations which contributed to the accumulation of … and did not provide any documentation he claimed to have in support of his overtime pay. The building inspector …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 879
… titles effective January 29, 2009: Title Job Code Assistant Chief Lifeguard 001275 Chief Lifeguard 001277 Field … into the Position Data page for all positions including NYS Positions and the Job Data page as follows: Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesState Agencies Bulletin No. 1042
… Description 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 … making excess 403(b) deferrals in 2011, OSC will insert a new effective-dated row using the beginning date of the first … status is Active, Paid Leave or Leave Without Pay. The new effective-dated row will reflect: The employee’s current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1042-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1292
… Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 … Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 404 … pay period of 2014 for employees who have an active SRA or TDA deduction and whose status is Active, Paid Leave, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1292-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 343
… Shop deducted using the same deduction codes. Note: If an employee was previously represented by NYSCOPBA, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitDiNapoli: State Needs to Improve Services for Vulnerable Adults
… referrals a month each from the city and areas outside of it. OCFS provides Adult Protective Services (APS) for … follow up took place and the problems were fixed and said it does not require providers submit documents to show … see if the at-risk adults received proper assessments and got the help they needed. The audit found providers generally …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… over a three-year period, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Erie … over a threeyear period according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesState Agencies Bulletin No. 951
… Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 … Employees who currently have any of the following SRA or TDA deductions: 404 Supplemental Retirement Annuity 408 … pay period of 2010 for employees who have an active SRA or TDA deduction and whose status is Active, Paid Leave or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaHow to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must … and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an … than satisfactory performances, early contract termination for cause, contract abandonment, court determinations of …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 89-20
… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 89-45
… with certain exceptions not applicable here, towns are authorized, by local law, to supersede provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… In New York state, EMS are provided by an assortment of public and private entities. These may be funded by local … EMS staff compared to other occupations in health care and public safety. Funding EMS agencies receive inconsistent and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal … value. Per paragraph 15 of GASBS 83, current value is the amount that would be paid if all equipment, facilities, and …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
The States Empire State Development agency ESD has not been meeting statutory requirements to provide accurate annual reports of its real estate holdings
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowEDSS - General Help for All Transactions
… Once submitted, the transaction will go into a status of In Progress (OSC). In Progress (OSC) – OSC acknowledges the receipt of the transaction. Additional Information Requested – More … has been submitted? Your transaction will be in a status of In Progress (OSC). How do I find out if my transaction is …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsState Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … The report includes 13 recommendations that, if implemented, will improve the Town’s financial operations. … comments on issues raised in the Town’s response letter. We conducted this audit pursuant to Article V, Section 1 of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160