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Opinion 91-39
… §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, upon retiring from both positions, may be re-appointed as a trustee without diminution of his or her retirement … Law, §212. If his or her post-retirement salary as trustee would exceed that limitation, the trustee may waive …
https://www.osc.ny.gov/legal-opinions/opinion-91-39XI.17 Protest Procedures – XI. Procurement and Contract Management
… file an initial protest with OSC’s Bureau of Contracts (BOC) after the public contracting entity has made a contract … entity. The protest must be in writing and filed with BOC within ten business days of notice of the contract award … award, the interested party may file a protest with BOC at any time after the contract award and prior to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… with grand larceny in the third degree, a D felony, in Dickinson Town Court. The alleged thefts were uncovered in an … public relies on our justice court fines to support vital services including highway safety, not to line the pockets of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesMontauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Opinion 89-1
… things, provides for the employees to receive a certain number of sick, vacation and personal days. However, the … (Opn No. 81-72, supra ; Opn No. 79-214, supra ; Dow v Board of Trustees, Farmingdale Public Library , 75 AD2d 632, 427 NYS2d 298 [2nd Dept., 1980]). In Dow , supra , which involved an employee's claim for payment …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 89-39
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of … and duties exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 92-26
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … the procedures by which the expenses of a board of elections of a county outside the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Employee Incentive and Bonus Payments (Follow-Up)
… Purpose To determine the extent of the implementation of the four recommendations included in our initial audit … employees because they were not justified under the terms of the relevant incentive plan, were distributed in error, or … To determine the extent of the implementation of the four recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followHeat and Hot Water Complaints
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. Our audit covered heat and hot …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsDiNapoli Statement on Executive Budget Proposal
Over the past three years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the structural budget imbalance and hold the line on spending
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfWells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… in job growth since the Great Recession, according to a report examining upstate employment trends issued today by … state still have a long way to go to catch up.” DiNapoli’s report noted total upstate employment reached nearly 3.1 … sector, grew by more than 10,000 jobs over the period. The report revealed the largest job losses of any sector during …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyOpinion 90-9
… where "the legislature expressly shall have prohibited the adoption of such a local law" ( id .). In this regard, we … Moreover, since section 5-532 prohibits the adoption of local laws superseding the provisions of Article …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… provide other benefits, including community generated power. The project owners also agree to make annual payments …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Westchester County, serving students from Westchester and … June 30,2016, WARC reported approximately $5.3 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2016, we identified $49,605 in ineligible costs reported by WARC on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualDiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on stronger financial footing than seven months ago … over a three-year period, according to an analysis of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The MTA plans to use the bulk of the unanticipated resources to …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesNassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings Officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and