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Village of Hempstead -- Budget Review (B7-15-7)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… had a total of 3,851 restitution cases with probation supervision during the audit period of Jan. 1, 2018 to June … cases that were $55,695 in arrears at the time probation supervision expired. Two departments did not notify the court … to proceed while the probationer was still under probation supervision, and victims may not have received the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
Section 106 of the State Finance Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or trust company designated by the State Comptroller
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOpinion 98-16
… -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… of the New York Office of the U.S. Postal Inspection Service ("USPIS") announced that a federal grand … Attorney Geoffrey Berman and the United States Postal Inspection Service, he will now be held accountable for his … praised the outstanding investigative work of the Postal Inspection Service and the New York State Comptroller. This …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleInvestigation of Housing Discrimination Complaints
… and tracked in DHR’s Law Manager Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of November 7, 2023, there were 2,263 housing … (70%) where an investigator reached a cause determination, CMS records did not include evidence that DHR completed all …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Agencies Bulletin No. 2358
… Purpose: The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. Affected Employees: Employees who are eligible to receive Jury Duty Daily Compensation pursuant to Judiciary … The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationOptional Membership – Membership and Enrollment
… to join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS … positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard … Participating employer must notify every employee of the opportunity to join NYSLRS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipAvoca Central School District – Payroll (2025M-14)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Unified Court System Bulletin No. UCS-307
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of … detailed in the Labor Relations Memorandum are extended to Management/ Confidential and Unrepresented employees (BU … eligibility is being determined; and Has been authorized to carry a firearm on duty between January 1 of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawOpinion 89-29
… of property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in … street. You state that the value of the two parcels is approximately equal and that the federal agency desires an … of the United States or any agency or department thereof is provided by section 72-h(a) the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user … current industry standards for password security, and define any requirements related to, for example, password … or accessing your information resources. It should define the devices covered (e.g., local government or school …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOversight of Water Supply Emergency Plans
… years. Plans must include both an Emergency Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water … vulnerabilities. According to Department officials, the ERP is one of many tools that may be useful in responding to … where it had been more than 10 years since the last ERP or VA submission, and some Water Systems had never …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not have a complete sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditTown of Byron – Procurement (2024M-11)
… paid approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Opinion 91-35
… -- Police Chief (amount of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, … who is not a member of a negotiating unit is entitled to a salary increase in at least the same dollar amount as … subordinate who is a member of a negotiating unit, but not to the increase received by an immediate subordinate who is …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 90-35
… -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be … in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the political subdivision must … what monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 2004-6
… that the value of the services received under the contract is at least equal to the value of the use of the space in the … corporations, associations and undertakings. There is no exception to this prohibition for transactions between … village board should take steps to ensure that any lease is for fair and adequate consideration, and upon the best or …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Employee Qualifications, Hiring, and Promotions
… provides rapid transit service on Staten Island. Transit is governed by the provisions of the New York State Civil … and continuance of employment of all Transit employees is governed by the provisions of the Law and is subject to the rules of the NYC Municipal Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotions