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Opinion 2000-15
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) GENERAL MUNICIPAL LAW … as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… the Office of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , … that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… The Metropolitan Transportation Authority (MTA) has fended off fiscal disaster brought on by the … Thomas P. DiNapoli. The Comptroller’s annual report on the MTA’s finances details how the combination of higher … with limited time for the authority to solve them. “The MTA is the engine that drives New York City’s economy and it …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… and number of New Yorkers living with any mental illness (AMI) has increased in recent years, according to the state … there were more than 3.2 million adult New Yorkers with AMI in 2021-2022. Incidences of any mental illness were … to the National Institute of Mental Health (NIMH), AMI encompasses all recognized mental illnesses and is …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedOpinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided … of the board of education who accompanies the board member in attending a conference. You state that the board member …
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
… charging Graycelia Cizik, 64, a resident 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 … indictment charging Graycelia Cizik 64 a resident of Polk County Florida with the crime of Grand Larceny in the Second …
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
… The team should include individuals with knowledge about critical business functions as well as those with appropriate … parties such as the organization’s IT vendor. Identify Critical Processes and Services – Identify and prioritize the … and data that support the processes and services. In the event of an incident, personnel need to quickly recognize …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, …
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
… if the Higher Education Services Corporation (HESC) is effectively monitoring the Science, Technology, … To determine if the Higher Education Services Corporation is effectively monitoring the Science Technology Engineering …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programState Comptroller DiNapoli Releases School Audits
… school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District officials did not properly manage fuel operations. Specifically, the superintendent and … clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the board and … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs … providing adequate training and adopting and distributing a written information technology (IT) contingency plan. …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-244
… April 2013 legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … 2015. The second prompt will ask for your agency code. The charts found in the “Background” section of this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementCounty of Oneida – County Clerk (2025M-110)
… are adequately funded. Timely and accurate handling of funds is a key part of internal controls that safeguards public money, … to access and use funds in a timely manner. In addition, when funds are held by the Clerk for longer than required, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Opinion 2000-1
… pay police officers' legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, … 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance … separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and … grass cover crop, and sufficient grading to direct water off the fill area so as to minimize infiltration and preclude …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… State Budget Director issues a policy memorandum – the “call letter” – to agency management. The call letter signals … expected fiscal constraints, and informs agencies of the schedule for submitting requests to the Division of the … head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, agencies typically …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningDivision of Housing and Community Renewal Bulletin No. DH-29
… Code and percentage of time worked. OSC will automatically apply the increase as follows: Annual Salary Deduction Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andMore About This Retirement Plan – Forest Rangers Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Forest Rangers Retirement Plan. (There is no Tier 4 in the Police and Fire …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-plan