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Opinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 90-2
… which was established by the town within which the village is located and which is supported by town-wide taxes, for library services beyond … which was established by the town within which the village is located and which is funded by town-wide taxes. Section …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 95-15
… 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-95-15Security Over Critical Information Systems
… and student records. The Department is responsible for safeguarding its data and for ensuring the confidentiality, integrity, and availability …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsOpinion 92-28
… to reimburse the school district for interest costs with respect to such notes. (5) If a school district chooses … and a city school district public library in connection with moneys for the support of the library: 1. Is interest … earmarked for library purposes. Accordingly, consistent with this statutory scheme, we believe the school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Calculating Days Worked – Legacy Reporting
… (those who are working the full SWD) should be reported with full-time days. Part-time employees (those who are … many days worked should be reported each month: January with two pay periods: The days worked reported equal 17.34 February with two pay periods: The days worked reported equal 17.34 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedAccounting 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.pdfLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … public facilities including libraries, meeting halls and government offices in 20 cities, towns and a village … could be improved to prevent potential hardships for individuals with disabilities. “No one should face …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersCalculating Days Worked – Enhanced Reporting
… how many days worked should be reported each month: January with two pay periods: The days worked reported equal … with three pay periods: The days worked reported equal 26.01 Even though, for example, there are not as many working … with two pay periods: The days worked reported equal 16.54 February with two pay periods: The days worked reported …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… Public Service (DPS), regulates 650 utilities responsible for electric, gas, steam, telecommunications, and water services for New York’s residential and business customers. The … PSC reviews and approves utility companies’ applications for mergers and acquisitions, rate cases, and other …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsVendor Responsibility Documentation
… more for the first time) 1. New contract ✔ ✔ 2. Agreement with an estimated amount of $100,000 or greater ✔ ✔ 3. Real … at no cost ✔ ✔ 8. Non-material amendment/renewal/extension with adverse information ✔ ✔ 9. Construction change order with adverse information ✔ ✔ 10. Mini-bid against backdrop …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… that New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an … universal deployment of the highest-speed connections in every corner of the state, according to a new analysis …
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)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Facility Planning Bureau Project … Department for a project before commencing construction. Our initial audit report, covering the period July 1, 2013 to …
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
… the review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, … minimum requirements needed to establish good practices for protecting people and property from the hazards of fire, … conditions in new and existing buildings. It also provides for safety to firefighters and other first responders during …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsOpinion 90-5
… the decision to increase the number of trustees rests with the library board, Education Law, §260(2), as noted, …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … a "municipality" for purposes of article 18. Thus, it is our opinion that the library trustees are authorized … for purposes of article 18. Therefore, it is also our opinion that a county may not require the trustees of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 571 NYS2d 918 and 77 NY2d 997, 571 NYS2d 923, in which the court discusses the inapplicability of provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 91-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … recuse himself or herself from any discussions and votes on matters relating to the contract. A public library may … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-76
Whether interest earned on the investment of moneys appropriated by the village for library purposes is credited to the library fund
https://www.osc.ny.gov/legal-opinions/opinion-88-76New York City Agency Services Monitoring Tool
… for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous municipality in the country by far with more than eight million residents. … including for programs funded with one-time aid . In September 2023 , OSC highlighted where the City does and …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool