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Opinion 89-38

… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school … of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district … who elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased by the …

https://www.osc.ny.gov/legal-opinions/opinion-89-38

Westchester Library System – Procurement (2015M-199)

… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … system which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

What to Report – Legacy Reporting

… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must be reported, and is pensionable. If you have questions, visit our Public …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-report

Use of Vendor-Supported Technology

… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. …

https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technology

Signal Maintenance, Inspection, and Testing (Follow-Up)

… our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York … including Electrical, which is responsible for Power and Signals. Subway track is divided into sections for … who are responsible for the maintenance, inspection, and testing (MIT) of the equipment at their assigned section …

https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-follow

Franklin Square Union Free School District – Website Transparency (2025M-93)

… fiscal years ending June 30, 2023 and June 30, 2024. FOIL online submission request for records. By not posting the …

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93

DiNapoli: OCFS Should Improve Foster Care Placement Oversight

… (OCFS) could not show that caseworkers contacted children in foster care within the first 30 days of their placement … and lacked documentation proving children were placed in foster homes that met program certifications, according to … the foster care program, including placing children in foster care settings, certifying and approving certain …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight

DiNapoli Expands State Spending Transparency on OpenBookNewYork.com

… to help follow the money," said DiNapoli. “New Yorkers in every corner of the state have a right to know how their … up to three years of data or download the database. In 2008, DiNapoli launched openbooknewyork.com to give … spending information available as quickly as we can, and in an easy-to-use format. New Yorkers should be able to see …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcom

DiNapoli Announces State Contract and Payment Actions for January 2017

… $378 million lease with Summit Glory LLC for 28 Liberty St., New York City. $1.5 million temporary lease with … and pesticide reporting. $1 million to Orange County for dam safety. $945,000 to Providence Cascone Family Trust for … $565,000 to the Green-Wood Cemetery for Hurricane Sandy disaster relief. $500,000 to Zoological Society of Buffalo …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017

DiNapoli Announces Interim CIO for the New York State Common Retirement Fund

… beneficiaries." "My gratitude goes to Comptroller DiNapoli for his trust and support. We have worked diligently to grow … opportunity to advance the great work we have performed for the Fund in recent years," Titarchuk said. "I look … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fund

DiNapoli Releases Profile of State's Economic Development Agency

… New York State Comptroller Thomas P. DiNapoli today released a profile of the Empire State Development … New York State Comptroller Thomas P DiNapoli today released a profile of the Empire State Development Corp …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agency

DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds

… and LaPolla were both charged with Grand Larceny in the 4th degree and Public Corruption. Karam was also charged with additional counts of Grand Larceny in the 4th degree and Public Corruption, as well as Corruption of …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayor

Opinion 88-56

… OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with … LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing … in response to your letter asking whether a fire district commissioner who is also a salaried employee of a firm doing …

https://www.osc.ny.gov/legal-opinions/opinion-88-56

Opinion 2000-17

… Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- Construction (letting of …

https://www.osc.ny.gov/legal-opinions/opinion-2000-17

Opinion 99-14

… PUBLIC CONTRACTS -- Contracts Requiring Bidding (removal and retention by the contractor of underground tanks … agreement by a town on behalf of a water district for the removal and retention by the contractor of underground water … the tanks and equipment exchanged as consideration for the removal work constitutes an indirect expenditure for purposes …

https://www.osc.ny.gov/legal-opinions/opinion-99-14

Investors: Exxon Needs to Step Up on Climate Change

… of the New York State Common Retirement Fund (Fund), and the Church of England, called on ExxonMobil to agree to … proposals have won a majority at two energy companies and record high votes at several others. "Exxon’s stance, in … of investor concern over climate change, is shortsighted and puts shareholders’ investments in jeopardy," DiNapoli …

https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-change

School District Website Transparency (2021-MS-1)

Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdf

DiNapoli: Fiscal Stress Down Slightly in Villages

… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … stress has decreased and remains low across much of the state,” said DiNapoli. “Local officials, however, must remain … the highest stress category. Of the 548 villages in the state, ten have a Dec. 31 fiscal year end date and are not …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villages