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Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In … use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85DiNapoli: State Agency Overtime Hits Record $611 Million
… taxpayers a record $611 million. New York’s overtime bill is increasing and needs to be reined in,”DiNapoli said. “State agencies should take a hard look at how they are using overtime and for what. To hold the line on … 2012. Other agencies paid high hourly rates for overtime, such as the State Police, which spent an average of $74.35 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… as a second line of defense to stop inappropriate refunds on high risk returns. The majority of questionable refunds … filed by taxpayers who claimed refundable credits based on incorrect information such as fake or inflated number of …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… court fines, was sentenced today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, … of Bemus Point, pleaded guilty to grand larceny last June and agreed to pay full restitution. The missing money was uncovered in an audit and investigation by DiNapoli’s office. “Ms. Thompson …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the … ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is … leisure and hospitality, and health care accounted for 60 percent of the gains since 2009. The high-paying …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsOpinion 91-35
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … The permanent full-time head of the police department who is not a member of a negotiating unit is entitled to a salary …
https://www.osc.ny.gov/legal-opinions/opinion-91-35DiNapoli: External Risks Threaten NYC Budget
… percent of its budget. The budgetary impact will depend on how the executive order is implemented, the role of Congress, … responsibility for these individuals if this were to happen. It is likely that the city would lose $305 million …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Oversight of Water Supply Emergency Plans (Follow-Up)
… of all New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) … Plan is available for review and comment by the public. Information that a Water System determines could pose a … and DHSES were effectively collaborating to share relevant information regarding the VAs and to ensure that any …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 97 - 12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 90-8
… city charters and those which do not, based solely on form, not substance. Further, such a construction would … has failed to expressly so provide. March 30, 1990 Ralph W. Nash, Esq., City Attorney City of Ithaca … Whether certain …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Understanding Your NYSLRS Membership
… Whether you’ve just joined NYSLRS or have been a member for years, it’s important to understand how your membership works and the benefits you are entitled …
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … duly designated by the Comptroller shall preside. A party may represent himself or herself, or be represented by … shall be the sole responsibility of the applicant or party. (e) Motions may be made to the hearing officer at any …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsSUNY Bulletin No. SU-353
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 … the agency must calculate the monies the employee would have received had the increase(s) been processed timely … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveOpinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … enforcement purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Windsor Central School District – Fuel Controls (2022M-133)
… accounted for. Key Findings District officials did not have adequate internal controls over fuel credit card … Officials did not confirm the District received the fuel it purchased when it was delivered. Officials did not … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any local government or school that processes financial transactions online. Some of the more popular types … other data harvesting and reporting mechanism is installed on the recipient’s computer, or the recipient is prompted to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingOpinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837; D.E.P. v Village of Monroe , 131 AD2d 719, 516 NYS2d 953; 1981 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-52XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… clothing allowances and moving expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be … within Chapter XII – Expenditures of this guide and the Payroll bulletins available on the Office of the State … or bulkload the Travel and Expense module from their systems. Business Units are required to follow the policies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewForfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the … of public officials and public officers in New York State who have been convicted of certain offenses. Public … felonies such as fraud and larceny. “Public officials” for purposes of this Act include: The governor, lieutenant …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felons