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Opinion 92-23
… hearing requirements, may enter into a lease to permit a mobile communications company to use a portion of real … which may bind successor governing boards, and for the best price obtainable or the most beneficial terms and … governing board has a fiduciary duty to secure the best price obtainable in their judgment or most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Divorce – State Police Plan
… pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You … are divorced, it is especially important to review your beneficiary designations to ensure your benefits will be … distributed according to your wishes. As of July 7, 2008, beneficiary designations for certain benefits are revoked …
https://www.osc.ny.gov/retirement/publications/1518/divorceDivorce – Special 20- and 25-Year Plans
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Divorce and your benefits …
https://www.osc.ny.gov/retirement/publications/1517/divorceRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… year. Key Findings We found that the Committee generally does not provide adequate oversight of Company financial … not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not routinely provide the Board with monthly reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialDiNapoli Statement on Executive Budget Proposal
… three years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce … point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align … and strengthen efforts to fully enforce the laws. We need to tip the scales of influence away from the few and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or revenue … gallons, or about 25 percent of the water processed. We estimated that the Town lost $64,787 in water rent revenue … other electricity suppliers. The Town could have saved as much as $4,035 had it contracted with the same energy supply …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… one-in-nine households (11.3% or 875,000 families) unable to get enough food at some point during 2020 through 2022 … increases in Supplemental Nutrition Assistance Program (SNAP) benefits, including a 15% increase to maximum SNAP benefit amounts from Jan. through Sept. 2021. Monthly …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyCity of Yonkers – Budget Review (B17-6-11)
… $828,000 in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Reporting Member Contributions – Enhanced Reporting
… payroll processing for Section 414(h): Contributions are not reportable as wages for federal income tax purposes. … NYSLRS. All ERS Tier 3, 4, 5 and 6 required contributions (not for service credit purchases) deducted on or after July …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsIslip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the … the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not properly … they planned to initiate corrective action. … Determine if Board District officials effectively monitor the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… and/or have special health care needs. Since January 1991, New York has been able to recover a portion of the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followTown of East Hampton - Budget Review (B21-7-11)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires municipalities that have …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… According to the U.S. Department of Housing and Urban Development point-in-time count for New York State, for a … approximately 61% of costs incurred, or $1,775,000. To guide our assessment of reimbursed expenses, we used the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… providers now than we did in 2015, and the providers we do still have are struggling to retain staff and make ends …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsOpinion 2000-11
… concern of a superintendent frustrating the board's appointment power by continually terminating the board's … of the Laws of 1952 indicate that the intent of the 1952 amendment was to remedy the situation where a superintendent, … supervisor. 2 In Opn No. 78-388, supra, we suggested that article XIII §2 of the State Constitution also supported the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing costs that consume … This is the third report in the State Comptroller’s “New Yorkers in Need” series. Previous reports focused on …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestOpen Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, sustain, … 2018–2023 CUNY fiscal years. As a result, it is not clear how much of the $24 million was spent and, if spent, for what …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… a long overdue improvement in shareholder returns. As the world, ExxonMobil’s peers, and investors confront the climate …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersNot-For-Profit Prompt Contracting Annual Report - 2015 Calendar Year
As this report shows, we are at last seeing signs of improvement in NFP contracting, but much work remains to be done.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2015.pdfComplaint Processing
… complaints that allege the use of excessive or unnecessary force, abuse of authority, discourtesy, or the use of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processing