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Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 90-2
… -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to … by the town within which the village is located and which is supported by town-wide taxes, for library … by the town within which the village is located and which is funded by town-wide taxes. Section 256 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 95-15
… to a school district public library; the Education Law does not expressly authorize a school district to expend … the school authorities to be a school district charge and does not authorize the school authorities to charge back any … with the overall philosophy of this legislation, there does not appear to have been any intent to affect tax refund …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Security Over Critical Information Systems
… Purpose To determine whether the security controls over critical … (Department) information systems were sufficient to minimize the various risks associated with unauthorized … To determine whether the security controls over critical …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsOpinion 92-28
… taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on … trustees on properly authenticated vouchers, except that money received from taxes and other public sources for the … of school district public libraries, however, pursuant to Real Property Tax Law, §§1322 and 1324, the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days … of hours worked during the report period ÷ Number of hours in the SWD = Number of days worked to be reported The … personal leave, bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedCalculating Days Worked – Enhanced Reporting
… are that simple. The following is information on how to calculate the number of days worked based on different … on the pay structure. The following section illustrates how to calculate the days worked for ten-month employees. … = 8.67 days Use the above information to determine how many days worked should be reported each month: January with …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… enough to make sure utilities are holding up their end of the deal. PSC lacked critical equipment to do its job and … Gas & Electric Co. (RG&E). The PSC, through the Department of Public Service (DPS), regulates 650 utilities responsible … rate cases, and other agreements. Often, approval of these applications is based on conditions, such as pledges …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsVendor Responsibility Documentation
… Questionnaire (If valued at $100,000 or more for the first time) 1. New contract ✔ ✔ 2. Agreement with an … ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required … Assignment * ✔ ✔ 5. Change to contract value not provided for in the original contract ✔ ✔ 6. Change to contract time …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the … The recent announcement that New York state will get nearly $665 million in federal funding to invest in …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideFacility Planning Bureau Project Review (Follow-Up)
… Bureau Project Review ( 2018-S-2 ). About the Program The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for … construction projects involving these facilities, based on procedures established by the Department’s Facilities …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… shopping malls, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. … be at risk should a fire or other emergency occur.” The state’s fire code requires every city, county, town and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsOpinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 97-17
… city and county public library) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); LAWS Of 1953, CHAPTER 768 … State officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, … or other agency thereof ... "(General Municipal Law, §800[5]; emphasis supplied). The phrase "local officer or …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-12
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … savings banks. You ask whether a municipality and an industrial development agency (IDA) may deposit or invest … Whether a municipality and an industrial development agency IDA may deposit or invest their …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 91-26
… with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board of trustees … to perform services in connection with the construction phase of the project once voter approval of the project was … 802 is applicable. Under General Municipal Law, §800(3), a municipal officer or employee has an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-76
… control of, and may maintain a separate account for, these funds (1979 Opns St Comp No. 79-25, unreported). These funds may be expended in the same manner as public source … the opinion that, while a public library may invest public funds (e.g., moneys raised by taxes) only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-88-76New York City Agency Services Monitoring Tool
… can impact the City’s ability to provide adequate public services for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous … strengthen oversight and allow the public a view into City services, has been modernized, including the release of the …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool