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Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Oversight of Afterschool and Summer Youth Employment Contracts
… Objectives To determine whether the New York City Department of Youth & … sponsors a network of community-based programs intended to help alleviate the effects of poverty and to provide opportunities for New York City youth and … To determine whether the New York City Department of Youth …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… required to physically sign a PO prior to sending it to a vendor. Instead, POs created and approved in the SFS will … must identify and record a classification for each vendor added to the Statewide Vendor File. This … When an agency uses a one-time email address, an email notification is sent to the vendor. Vendors are responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchState Comptroller DiNapoli Releases Municipal & School Audits
… and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, … data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, auditors found the database coordinator did not disable 281 nonstudent network user …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… (FQHCs). FQHCs are "safety net" organizations that receive enhanced reimbursements from Medicare and Medicaid because … designated them as FQHCs which made them eligible for enhanced Medicaid reimbursements they were not entitled to. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bState Comptroller DiNapoli Releases Municipal & School Audits
… Blind Brook-Rye Union Free School District – Capital Project Change Orders (Westchester County) The board and … for only $74,002 and the assistant superintendent was not aware that they were approved and had no explanation for the … did not effectively manage fund balance. From 2020 through 2022, restricted fund balance declined by $676,641 (66%). As …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Report Highlights Local Government Reliance on Federal Aid
… $2.6 billion, or 55 percent of the total federal aid reported by local governments, school districts $1.6 billion (33 percent), cities $274 million (6 percent), towns $198 million (4 … (10.1 percent), New York City schools (6.5 percent), other cities in the state (5.7 percent), other school districts …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidMount Morris Central School District – Online Banking (2022M-99)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive … ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99State Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Affected Employees To maintain the efficiency of AC-230 processing, agencies … To notify agencies of the 2012 processing schedule for AC230s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… this chapter. With few exceptions, the SFS is the primary source of information relating to the status of federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsOpinion 2009-1
… fire commissioners, subject to voter approval ( see 1989 Ops St Comp No. 89-43, at 103). There are certain statutory … to the office of fire district treasurer ( see 1983 Ops St Comp No. 83-129, at 163; cf . Public Officers Law § 3 … holding offices in the same municipality ( see e.g . 1994 Ops Atty Gen No. 94-12). While there is no statutory or …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1State Agencies Bulletin No. 322
… schedule for payroll submission and the availability of dates for payroll reports and files. Effective Date Fiscal … assist agencies in identifying the earlier deadlines, the dates have been bolded on the schedule. NOTE: Dates stated may be subject to change due to unanticipated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesInvestors Renew Call on Exxon to Address Climate Risk
… taken the steps necessary to demonstrate its resilience in a lower carbon future," DiNapoli said. "We want to know … The CRF and the Church of England are currently engaged in ongoing discussions with Exxon regarding their shareholder … to lower demand for fossil fuels when it rates companies in high risk areas like the energy industry. About the New …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… elected or appointed NYSLRS members receive accurate service credit …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateJoin Our Information Technology Team
… information technology professionals to join our team in entry-level positions, or as transfers into more advanced … roles. We also offer a paid one-year apprenticeship in application development. Current IT Opportunities … courses or equivalents during the one-year apprenticeship: Web Design–Server-Side Programming with PHP and MySQL …
https://www.osc.ny.gov/jobs/information-technologyDiNapoli: Local Governments Challenged by Slow Revenue Growth
… coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising … Spending by school districts remained below 1 percent for three years starting in 2011, but ticked up at a higher … districts, towns and villages rely on the property tax for approximately half of their revenues. The property tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… Board of Directors (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is … THLDC Board of Directors Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Employer's Guide
… The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating employers to help them do their Retirement Systemrelated work …
https://www.osc.ny.gov/retirement/employers/employers-guideDEC Management of Invasive Species (2019-S-026) - Maps
… Details the status of invasive species at public boat launch locations and locations of the permitted …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-maps