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Opinion 88-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Criteria For … LAW, §23: Generally, the courts will interpret local laws in a manner which will sustain to the greatest extent the … employee depends on a number of factors including whether, in carrying out the duties of the position, the individual …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Valhalla Union Free School District – Network User Accounts (2022M-26)
… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or … to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … as soon as they are no longer needed and maintain a list of authorized network users to periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring process, we provide a Payee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsState Comptroller DiNapoli Releases School District Audits
… the district will pay about $11,000 in interest expense on the surplus debt proceeds. Poughkeepsie City School …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Transportation – 2023 Financial Condition Report
… Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has deterioration to … Administration’s National Bridge Inventory, all bridges where the owner is State, State Park, Other State and State …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationRetiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … is permanent — it does not end when you turn 62. … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you … with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Retiring Before …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you … you turn 62. … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Opinion 88-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … intervals. Where all moneys in a repair reserve fund have been expended and the town board has determined that … of capital improvements if the repairs are of a type that do not recur annually or at shorter intervals. Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 91-64
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- … expended for several bus transportation contracts will be in excess of the monetary threshold for purchase contracts in General Municipal Law, §103, competitive bidding is …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting MWBE and DBE participation in its contracts, and has controls in place to detect or prevent MWBE and DBE fraud. The audit covers the period January 2013 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedMarketing Service Performance Monitoring
… to oversee, monitor, and manage contracted marketing services, including the extent to which ESD employs … and conducts programs to promote travel, tourism, and business investment. In support of these programs, ESD …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringState Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… More than two-thirds of the 1,186 projects that make up the 2015-2019 capital program were not finished as of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksOpinion 88-71
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (waiver of … arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of (waiver of … arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Such a local law would be subject to mandatory referendum in the case of an elective receiver. You ask whether a town, … and collected by him to the credit of the supervisor in or with a bank or trust company designated by the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-31
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … had he not declined section 207-m increases, or whether it may be set at the amount actually paid to the previous … the State (see, e.g., 1995 Opns St Comp No. 95-11, p 24). It is apparent that section 207-m, by its express language, …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 94-5
… town board members. You ask whether the report of a town, authorized by Town Law, §116(13), may include … commissions, departments and agencies of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the government in the second …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits