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Facilities Planning Bureau Project Review
… manner and, if not, what the impacts on school districts are. We also sought to determine whether districts are commencing project construction prior to obtaining final … The systems the Bureau uses to track project information are antiquated and are not designed to allow staff to perform …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTransferring or Terminating Your Membership
… worked in covered public service for at least seven years; or You have less than ten years of service credit, leave … voluntarily withdraw your membership and contributions; or You transfer your membership to another public retirement … an earlier tier of membership does not always result in a better benefit. Please review your options carefully before …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations … to make sure that consumers were paying the correct price, New York State Comptroller Thomas P. DiNapoli said … nearly 1,800 devices and 260 businesses. Retail sales in New York were more than $260 billion in 2023-24. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, … ’s general fund as of June 30, 2019. Local Finance Law (LFL) Section 10.10(d) requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3DiNapoli: Read Fine Print on Your Holiday Gift Cards
… With the giving of gift cards during the holiday season increasing … unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed … any fees will apply to those cards. Rebate cards are not all covered by the same rules as regular gift cards, so this …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsXIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewOpinion 90-25
… Opns St Comp, 1977, p 184 and 5 Opns St Comp, 1949, p 345 are superseded to the extent inconsistent. This is in … the board of fire commissioners to ratify that contract are determinations which, we believe, must be made by the … to be raised by taxation in said zone or zones, which are not to be a general charge against all of the property of …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Seized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for … of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State … amounts it receives. For 13 assets, the difference between what the Division expected to receive and what it actually …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Oversight of the Early Intervention Program (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of the Early Intervention Program Report 2021S25
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followXII.8.E Payment Assignments – XII. Expenditures
… - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 If the agency manager rejects the payment … - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 (518) 473-5687 For contract assignment questions, … Bureau of Contracts 110 State Street - 11th Floor Albany, NY 12236 (518) 474-6494 Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsPrivacy and Links Policy
… is collected. Interactive Applications If you use one of our online interactive applications that requires you …
https://www.osc.ny.gov/online-services/privacy-and-links-policyDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… sold a 2012 Victory motorcycle, converting the proceeds to cash; and transferred $58,000 to his mother as purported … pled guilty to one count of wire fraud, which carries a maximum sentence of 20 years in prison; six counts of … the Putnam County District Attorney’s Office for its assistance in the investigation. This case is being handled …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 2007-3
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … compensation” when no increase on or after August 2, 1999) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of … compensation” provided to the highest ranking subordinate in the village police department who is in a bargaining unit …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Voluntary Compliance Program
… of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties … complying with the NYS APL is a legal requirement. All companies are subject to the NYS APL, including foreign … Complete the review of your company’s records to identify all unclaimed funds and rightful owner information. The reach …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programAudit Committee Charter Guidance and Template
… Education, which were adopted as an emergency action and are subject to revision, the audit committee must develop and … activities and make clear that these activities are advisory in nature. Composition and Requisite Skills This … reporting knowledge. Although audit committee members are considered district officers for certain limited …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateDiNapoli Announces State Contract and Payment Actions For December 2016
… Center Project. $903,000 to Hudson Valley Electrical Construction & Maintenance Inc. to replace perimeter fence … eight trolleys for Niagara State Park. State University Construction Fund $7.9 million to LP Ciminelli Inc. for construction at the University of Buffalo’s School of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016DiNapoli: Tax Cap Remains at 2% for 2025
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities … to 2% for a fourth consecutive year," DiNapoli said. “The rate of inflation has decreased since the highs of 2022, but local governments are still facing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Avoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14