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Opinion 98-24
… Municipal Law, §209-i(1-a), accepts the services of an individual who is a member of a fire company in a bordering … Firefighters' Benefit Law ("VFBL") coverage for that individual. General Municipal Law, §209-i(1-a) provides that … a bordering area is responsible for VFBL coverage for that individual …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 2000-17
… construction of improvements after the establishment or extension of town water districts. That section provides … for water improvements after the establishment or extension of a town district. Definite plans and … group. The Court noted that the city charter provisions at issue required the cost of each improvement to be fixed by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-172017 Financial Condition Report – 2017 Financial Condition Report
… information in an easy-to-understand format. Read More Table of Contents …
https://www.osc.ny.gov/reports/finance/2017-fcrOpinion 92-3
… who borrows money from the board's consulting engineer has a prohibited interest in the engineer's contracts with … You ask whether the chairman of a town planning board has a conflict of interest prohibited by General Municipal … the following circumstances. You state that the chairman has borrowed money from the planning board's consulting …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Department of Financial Services. On December 10, 2015, William Davis pleaded guilty to Grand Larceny in the Second … we did not test, and formally assess the conduct of William Davis. Key Finding Department officials made progress … initial audit report. At the time of our follow-up review, William Davis made full restitution of $231,919 to the State, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followOpinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public … of interest if an architectural firm is rehired by the library board …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Holley Central School District - Procurement (2019M-7)
… written procurement policy. Ensure purchases are made in accordance with the written procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Introduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … for preventing unauthorized, improper or fraudulent claims from being paid. In short, the audit of claims is a highly … approved. Warrants were not signed indicating audit and approval of claims. Claims were approved for payment despite …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionOpinion 93-32
… and 34, we have previously concluded that the Comptroller can conduct an examination to determine the existence of … pursuant to General Municipal Law, §§33 and 34, can request the production of annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-93-32DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… ECMCC officials stated that this matter was subject to litigation, and the payments were the result of “an … estimate the discrepancy and settle this matter to avoid litigation. However, auditors found problems with these …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesEnterprise Charter School - Procurement (2019M-06)
… Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and publically advertise to meet procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06DiNapoli: Despite Challenges, Agriculture Among the Most Resilient State Industries During the Pandemic
… employment loss of 8.7%. Both employment and wages in the farming sector grew in 2021 to reach new highs of 23,868 … a variety of local businesses and services, making farming an engine of their local economies. The report …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-despite-challenges-agriculture-among-most-resilient-state-industries-during-pandemicOpinion 96-15
… discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from part-town function) -- Town Charges (payment of judgment arising from townwide function) TOWN BOARD -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Middletown Employee Charged With Theft
… Police announced the arrest of Thomas McKelevey, 70, of Middletown for allegedly stealing nearly $90,000 from the City of Middletown by claiming overlapping hours on his time sheets when he worked for both the City of Middletown and the Town of Crawford from 2012 to 2019. In …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local … retirement benefits until 2012, despite her mother’s death in 2006. Linda Miller pleaded guilty to 3rd degree Grand Larceny, a class D felony, in Albany County Court before the Honorable Thomas A. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… of Labor’s model policy and training standards) to all its employees. Every bid made to the State or any public … provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, meet … workplace and provide annual sexual harassment training to all its employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationOpinion 2007-3
… to section 207-m expanded the scope of the statute to cover “increases” in “other compensation”, as defined in the … supported” the original salary provisions, in order to cover “fringe benefits”, that “have become an increasingly …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Contract Advisory No. 29
… Agency Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) Electronic Documents Submission … The Office of the State Comptrollers Bureau of Contracts BOC Electronic Documents Submission …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyBerkshire Fire District - District Operations (2020M-40)
… saved $3,800 if it had purchased propane at State contract prices. The Board did not establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Newark Valley Fire District - Board Oversight (2020M-30)
… established adequate controls over financial activities to safeguard assets. Key Findings There were control … generally agreed with our findings and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30