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Opinion 2000-1
… bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) … is in reply to your request for our opinion concerning the payment by a village of certain legal fees incurred by … that section 5-524(7) of the Village Law provides for the payment by a village of the "actual and necessary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli Launches Audits on School Safety
… and up-to-date safety plans in the event of a school shooting or major emergency. "The epidemic of deadly school … at a Santa Fe, Texas, high school. In February, a mass shooting at Marjory Stoneman Douglas High School in Parkland, … and uptodate safety plans in the event of a school shooting or major emergency …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 93-12
… Expenditures (travel expenses - where spouse accompanies school board member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district may not authorize the incurrence and payment …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local … of Polk County Florida with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their chances of quickly recovering from an IT disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… requires the Department to maintain and annually update an online database (Catalogue of Funding) of WFD programs that …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the STEM Incentive Program
… Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … in the top 10 percent of their class from a State high school; Enrolling in a HESC-approved undergraduate STEM …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… as required. The board did not audit the town’s books and records, as required. Town of Bainbridge – Justice Court … also did not implement comprehensive procedures for managing, and monitoring user access to, the town’s network … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… or properly prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not … Petty cash funds were not properly overseen or accounted for, and $65,658 was disbursed without any review or … found officials did not adequately manage user accounts for the network or financial application. In addition, town …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110SUNY Bulletin No. SU-244
… Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 SUNY employees with a … Benefit Plan based on the agency’s review of the “two-year look back” salary. If updates are needed they should be … transaction. Questions Questions regarding the two-year look back should be addressed to Dave Morrell at SUNY (518) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementOpinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school district) GENERAL MUNICIPAL LAW §800(3): If the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… the agency or its chief fiscal officer may hold internal hearings at which program managers outline their budgetary … additional information from the agencies and hold informal hearings or meetings with agency management to clarify … veto by a vote of two-thirds of the members of each house. The appropriation bills legally authorize the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that provides … informed decisions about your future. I encourage you to contact us with any questions or suggestions you might have. …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that provides … informed decisions about your future. I encourage you to contact us with any questions or suggestions you might have. …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoli