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Opinion 88-6
… and Social Security Law. Section 113(a) prohibits municipalities from establishing a local retirement system … Whether a defined contribution pension plan prohibits municipalities from establishing a local retirement system …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-65
… 2, 1980). Prior to the amendment, section 986(1) stated only that receipts were to be provided to the "person paying …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-27
… date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … office averaged eight days for contract reviews in September and two days to audit payments. DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 314
… Note: This Bulletin is for All Agencies, except CUNY. Purpose To announce increases in Maintenance Rates for employee housing and meals. Affected … deductions for employee housing and or meals. Background In accordance with the Budget Policy Reporting Manual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsPembroke Central School District - Investment Program (2023M-130)
… Board did not adopt, a comprehensive investment program with written procedures for the investment of District … Develop and manage a comprehensive investment program with written investment program procedures. Consider all … when investing available funds. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Saugerties Central School District – IT Asset Management (S9-22-05)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… were unable to identify 354 unused IT assets (91 percent) on inventory records. We identified 70 unused IT assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Island Trees Union Free School District - School District Website (S9-19-34)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Valhalla Union Free School District – Network User Accounts (2022M-26)
… District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, … officials did not adequately manage the District’s network user accounts to help prevent unauthorized use, access and/or … officials should have: Disabled 67 unneeded network user accounts. These unnecessary accounts had last log-on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26State Comptroller DiNapoli Releases Audits
… Card (PCard) Transactions and Travel Card Expenses (2017-Credit Card-01) Auditors found 58 of 59 PCard transactions in …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… of. In addition, town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. Also, … Department was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. Town of Mooers – Cash Management …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOverview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… overtime earned for each year in the FAS period;* and Longevity payments (maximum of one per FAS year), if earned …
https://www.osc.ny.gov/retirement/publications/1822/overviewDiNapoli Announces State Contract and Payment Actions for October 2016
… $1.4 million for hospital sitter services at Central NY DDSO, including $336,000 to Total Healthcare Staffing of … to the Tappan Zee Constructors LLC contract for the New NY Bridge including dispute resolution, increased … The Pike Co. for design and construction services at the Rochester Amtrak Train Station. Payment Rejections and Other …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… officials at 22 SSDs across the state and found that 13 only recently became aware of the legal requirement to … organizational, legal, and administrative functions that only indirectly affect long-standing problems, such as …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homeless