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Opinion 2006-4
… FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … that limit to ninety days the term of an “eligible letter of credit” issued as security for local government … deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… and is returning the stolen funds. I would like to thank Assistant District Attorney Greg Clark, Chief of the Public Integrity/Economic Crimes Bureau for …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Eric Proulx, Acting Franklin County District Attorney Glenn MacNeill and Asst. District Attorney David J. Hayes for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftOpinion 90-38
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of … use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the highway for access. We are in …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli: Women in New York Still Earn Far Less Than Men
… on the dollar compared to men in 2023, according to a report on the gender pay gap released today by New York State Comptroller … wider than the state’s, on average, since 2015. DiNapoli’s report also found: Women continue to make considerably less … cents on the dollar compared to men in 2023 according to a report on the gender pay gap released today by New York State …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menOpinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Area #12 – Information Technology Contingency Planning – Information Technology Governance
… Written IT Contingency Plan Because no computer system can be expected to operate … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningCUNY Bulletin No. CU-713
CUNY Bulletin No CU713
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outOptional Membership – Membership and Enrollment
… Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional positions (under Civil Service … hours per week, or less than the standard number of hours for full-time employment as established by the employer for this position; Duration of employment for less than one …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipExamination of Pitts Management Associates (PMA)
… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through September 3, 2013. That contract was later extended for three months through December 2, 2013. At that time, the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualCollection of Electronic Waste Fees
… Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fund … fee. The Department is required to deposit all fees and surcharges into the Fund. The Department collected a total of $371,000 in registration fees from 116 manufacturers, eight collectives, and 84 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … result in an annual savings to the Medicaid program of $2.4 million. The audit found: $31.4 million in potential … will result in an additional annual savings of about $2.4 million; $555,103 in improper payments for pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Inspecting Highway Bridges and Repairing Defects
… during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure … inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOperational Advisory No. 32
… All other revenue sources must be submitted through the AR Module. Effective October 1, 2020, guidance has also been …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesEfforts to Collect Delinquent Taxes
… is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesReal Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followSUNY Bulletin No. SU-315
… criteria on 09/30/2021 and 10/13/2021 (Administration PP 14L Pay End Date) are eligible to receive the stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-315-october-2021-stipend-increase-gnsu-employees-representedState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district officials did not properly plan for the district’s long-term financial and capital needs which inhibited the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Oversight of Transportation Services and Expenses (2021-S-1) The department has not established adequate controls to … - Medicaid Program: Claims Processing Activity (2021-S-7) The audit identified over $36.1 million in improper … of Housing Preservation and Development (HPD): Heat and Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-audits