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Randolph Central School District – IT Asset Management (S9-22-22)
… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… were unable to identify 354 unused IT assets (91 percent) on inventory records. We identified 70 unused IT assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2State Comptroller DiNapoli Releases School District Audits
… not monitor compliance with the computer acceptable use policy or maintain a current authorized user list. Sullivan … or inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … or not required, itemized receipts or documentation of prior approval. Of 19 professional service providers paid $769,931 in 2019, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Violating the Terms of a DRO – Divorce and Your Benefits
… member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will … or agreement (RSSL Section 803-a). NYSLRS must receive a new DRO requesting the Comptroller make this change. Changing … prior to the recalculation must be recouped by NYSLRS from the member, the member’s estate and/or the ex-spouse (if …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droVillage of Hunter – Financial Operations (2023M-164)
… and disorganization at the Village office could allow for funds to be misappropriated without detection or correction. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Bemus Point – Clerk-Treasurer (2022M-38)
… official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor … and interest of $18,100. Provide written financial reports to the Board or file annual financial reports (AUDs) with the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38SUNY Bulletin No. SU-171
… in Bargaining Unit 08 with Deduction Codes 215, 222, 260 or 262 Effective Date(s) Paychecks dated September 1, 2010 … For employees with a base annual salary of $27,684 or less, the deduction amount is .9% of the biweekly gross. For employees with a base annual salary of $27,685 or more, the deduction amount is 1% of the biweekly gross. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-171-united-university-professions-uup-dues-structure-changeDivision of Housing and Community Renewal Bulletin No. DH-40
… implemented the negotiated agreement between PEF and the State of New York for 2007-2011 and a GOER side letter dated … implemented the negotiated agreement between RRSU and the State of New York for 2007-2011 and a GOER side letter dated … the eligibility criteria: Thruway Authority Teachers’ Retirement System Dormitory Authority SUNY Grade 980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certainUnified Court System Bulletin No. UCS-204
… and Uniform Blazer Allowance Payments are not included as salary for retirement purposes and are not included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-204-june-2014-uniform-and-equipment-uniform-allowance-andOpinion 96-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Section 726(1)(b) provides, in effect, that when a tax or other levy has been imposed by the board of trustees of a … village, there shall be audited and paid to the petitioner or other person paying such tax or other levy in the same …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 88-38
… of Appeals. Therefore, it is our opinion that section 8017 does not provide any municipality with an exemption from the … from the clear language of the statute which, as noted, does not provide municipalities with any exemption from the … the legislative intent of Chapter 825 of the Laws of 1987 does not require a construction of section 8022 creating an …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96-4
… to contract is defined and limited by the Constitution and statutes" ( Marine Midland Trust Company v Village of … 753, 251 NYS2d 939; see also Wells v Town of Salina , 119 NY 280). Village Law, §1-102(1) authorizes a village to sell … from the sale of village property are village moneys (see NY Const. Art VIII, §1; Grand Realty Company v City of White …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 89-56
… to the town, so long as the local laws relate to the property, affairs and government of the town or to a matter …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 94-14
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of "project" was amended to mean: any land, any building or other improvement, and all real and personal properties located within the state of New York and within or partially within and partially outside the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-94-14XI.17 Protest Procedures – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: State Agency Mishandled Housing Discrimination Complaints
The New York State Division of Human Rights DHR failed to properly investigate dozens of housing discrimination cases undermining its mission to eliminate injustices and promote equal opportunity according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsUnified Court System Bulletin No. UCS-215
… employees in Bargaining Units SD and SK provide for a salary increase of two percent (2.00%) or $1000, whichever is greater, effective April 1, 2015 and include the April 1, 2015 Salary Schedules. The … effective date and check date. Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-100
… overtime. $1,500.00 One-Time Bonus Payment Pursuant to a side letter of the 2003-2007 Agreement dated May 2, 2006, … for a $1500.00 One-Time Bonus Payment. Refer to the side letter for a list of eligible employees. This payment is … must submit payments for eligible employees named in the side letter on the Additional Pay page with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-paymentOpinion 97-15
… Improvement Districts (no authority to establish lighting district) IMPROVEMENT DISTRICTS -- Lighting Districts (no … LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the operation and maintenance of street …
https://www.osc.ny.gov/legal-opinions/opinion-97-15