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Brentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfOpinion 90-20
… Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, … which an officer or employee is entitled (see, 1987 Opns St Comp No. 87-8, p 13; 1985 Opns St Comp No. 85-13, p 15; 1984 Opns St Comp No. 84-4, p 4; see …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college … Whether the abovementioned individuals all of whom are paid by the county are required to comply with …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … NYS2d 521). Although this Office cannot predict whether a court in a given situation would view the hiring of the … that the village consider the possible consequences of a judicial review of the mayor's exercise of the power of …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … sections 81 and 220 is an acquisition of land within the meaning of those sections and is subject to the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… in the opinion. COUNTIES -- Powers and Duties (procedure for investigating possibility of civil liability arising from … paid with county moneys; and charges billed to the county for litigation services by a private attorney. You have … or employee paid from county funds and the accounting for all money or property owned by or under the control of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-30
… of a public library, whether obtained from public or private sources, may be invested only as prescribed in … accounts in, or certificates of deposit issued by, a bank or trust company located and authorized to do business … such as real property taxes, and moneys received from private sources, such as gifts. With respect to public source …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-23
… a village-wide maximum speed limit of twenty-five miles per hour ("m.p.h.") and, if it may not, whether any … such ... village higher or lower than the fifty-five miles per hour maximum statutory limit. No such speed limit … ... village shall be established at less than thirty miles per hour. No such speed limit applicable on or along …
https://www.osc.ny.gov/legal-opinions/opinion-98-23IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury … payment systems or with their federal program liaisons on how to properly return federal funds. OSC is not responsible … Team at [email protected] for instructions on how to process electronic refunds. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryNew York’s Economy and Finances in the COVID-19 Era
… New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe … State’s overall economic activity: accommodation and food services; healthcare and social assistance; arts, … weeks of the U.S. Census Bureau’s revised Small Business Pulse Survey, firms in New York are consistently …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Enrolling Members – Membership and Enrollment
… Online , you do not need to submit a paper membership application to NYSLRS, and you will not be prompted to upload … to complete the form in black ink, and make sure that the application is legible. If anything appears illegible, please … employees) are required to be on your payroll, in paid status and physically at work, the day they are enrolled. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … OASAS oversees programs for the prevention and treatment of alcohol and substance abuse. OASAS entered into a … Treatment program (MTAR program). PROMESA is one of 21 individual entities organized under the parent …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incImplications for the Future – 2021 Financial Condition Report
… the fiscal impacts of the pandemic have proven those warnings were well founded. As of March 31, 2021, combined …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureBus Wait Assessment and Other Performance Indicators
… we calculated 80.3 percent – a 4.8 percent difference. For September 2017, the MTA reported 76 percent WA, but we … are accurate. Document the procedure for creating the daily bus ridership file used for scheduling. Analyze the two …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be as high as $4.6 billion in 2026 if the MTA’s unspecified gap-closing program falls short … will reach a “new normal” of 1.3 billion trips in 2026, which is 23% fewer than 2019. To date, however, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… economy will shrink by 12.9 percent in 2020, according to a report released today by New York State Comptroller Thomas … collections are projected to fall next fiscal year for the first time since the Great Recession. “New York City has been the …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionSodus Central School District – Software Management (2022M-64)
… complete report – pdf] Audit Objective Determine whether Sodus Central School District (District) officials ensured … Determine whether Sodus Central School District District officials ensured only …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64