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Opinion 91-8
Whether the secretarytreasurer of a fire district would have a conflict of interest if he or she were to purchase bonds to be issued by the district
https://www.osc.ny.gov/legal-opinions/opinion-91-8Long Island Power Authority: Response to Hurricane Earl, December 2010
While LIPA appears to have adhered to established storm protocols in response to Hurricane Earl, opportunities exist to improve these policies and procedures.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2010.pdfDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… the potential of these programs but found key areas for improvements at the Department of Labor (DOL) which oversees them. “Apprenticeship programs open doors for many New Yorkers to access well-paid jobs that become … I commend Labor Commissioner Roberta Reardon and her team for their efforts in promoting New York’s apprenticeship …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachRandolph Central School District – IT Asset Management (S9-22-22)
… [read complete report – pdf] Audit Objective Determine whether Randolph … Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records … power supply ($1,377) were not inventoried. In addition, annual inventories were not conducted, and officials did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Mexico Academy Central School District –Financial Management (2016M-219)
… officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were $54.2 million. Key Findings … the selected reserves and unassigned fund balance will be depleted if projected expenditure growth is not curtailed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Selected Aspects of Discretionary Spending
… In these instances, the Authority lacked documentation to show how it determined which organizations to select for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingRequired Documentation
… old address. Acceptable proof includes copies of: Driver's license or non-driver photo ID showing the old address; … behalf of the organization; Copy of recent dated cancelled business check; and Certificate of Sole Proprietorship or … Acquisition Copy of Certificate of Change filed with the Department of State; Articles of Incorporation showing …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the … for this benefit, you must file an application for a performance of duty disability retirement benefit within … September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityOrdinary Disability – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityPerformance of Duty Disability – New Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application … The Benefit If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… in conjunction with the New York State Police, for their hard work to bring this fraud to light,” said Mills . “It is important to public trust to know that their hard earned money is not being squandered. We will work to …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageDiNapoli Announces State Contract & Payment Actions for October 2014
… of Transportation - Peace Bridge, Buffalo $56.2 million with Union Concrete and Construction Corp to reconstruct the Peace Bridge Plaza. $473,000 with CSX Transportation for Peace Bridge improvement work. $105,000 with Buffalo and Fort Erie Public Bridge Authority for land …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Performance of Duty Disability – Regional State Park Police Plan
… of the incident or occurrence, if your employer is covered by the Workers’ Compensation Law or if the incident or … you have made. The mandatory contributions made by Tier 5 and 6 members are not annuity savings … The performance of duty disability benefit is not reduced by any Workers’ Compensation benefit you may be eligible to …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the … for this benefit, you must file an application for a performance of duty disability retirement benefit within … September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityVehicle and Heavy Equipment Purchase Program (Follow-Up)
… in its annual Purchase Program. We also found that the car service contract amounts were excessive compared to the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followPerformance of Duty Disability – Career Plan
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the … for this benefit, you must file an application for a performance of duty disability retirement benefit within … September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityManagement of Energy Consumption
… this goal. Key Findings We found that OCFS officials are not effectively managing their energy consumption and, as of March 31, 2010, have not achieved the reduction goals set forth in EO 111. Had …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… was partially implemented, and eight recommendations were not implemented. … The purpose of our review was to assess …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOpinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to …
https://www.osc.ny.gov/legal-opinions/opinion-88-30