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Opinion 92-53
… total county sales tax receipts returned to the county by New York State and that the remaining 40% will be allocated … approval, pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's … State Comptroller's approval is required of the county's new distribution formula, we note that section 1262(c) …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time … corps at the same time. You ask whether an individual may be a member of a fire company and a volunteer ambulance corps … service requirements. In such cases, an individual will be able to maintain simultaneous membership in both a …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … County Court. Fitzpatrick faces a maximum penalty of 2 and 1/3 to 7 years in prison. Fitzpatrick was originally … of $78,000 in pension benefits from the New York State and Local Employees Retirement System issued to his deceased …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … yet retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 percent …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Statement on New Immigration Ban
… Thomas P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. … or religions are not just un-American, but detrimental to the economy. As my recent reports have shown, our rich …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… to comply with the provisions of Subpart B, (205.3-c), the Treasury Department may decide to require that certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaNew York State Fiscal Reform and Accountability Act
… certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation was not always notified of red flags within one week, as required. Furthermore, the … evaluations and plans of action were not documented for red-flagged bridges. Key Finding NYSTA implemented the three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followOperational Advisory No. 34
… the SFS. When adding a new activity that is related to a Federal Customer Contract (Grant), a two-step process is … that project/activity combination to the corresponding Federal Customer Contract line using the Customer Contract section of the Project Guide to ensure accurate Federal billing in the SFS. The following SFS Job Aids can …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractNew Lebanon Central School District – Network User Accounts (2021M-30)
… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Watervliet City School District – Information Technology (2021M-34)
… 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As … permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Ripley Central School District – Financial Management (2021M-23)
… report - pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of Education … Determine whether the Ripley Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Cornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings … over the Districts user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Penn Yan Central School District – Network Access Controls (2021M-79)
… (SLA) with the District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities … and services to be provided. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Duanesburg Central School District – Information Technology (2021M-40)
… (District) officials ensured information technology (IT) systems were adequately secured to protect against … loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … because they were unneeded. Officials also prepared IT cybersecurity training, which employees completed by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Worcester Central School District - Fund Balance Management (2022M-75)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … District officials generally agreed with our findings and recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information