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Complaint Processing (Follow-Up)
… investigates, prosecutes, mediates, hears, makes findings, and recommends action on civilian complaints filed against … of authority, discourtesy, use of offensive language, and untruthful statements—collectively referred to as FADO&U. … to investigate allegations of bias-based policing and racial profiling. Once a civilian complaint is filed, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… District (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to … is one of the largest components of a fire district’s budget. The Board is responsible for establishing and … letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board … financial reports, bank statements, canceled check images and bank reconciliations to monitor operations. Ensure … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… may be needed. Along with the new tool, DiNapoli released a report highlighting trends in NYC311 service requests over … highlights: Illegal parking complaints topped over half a million in 2024, a 155% increase since 2019. Neighborhoods … will be updated regularly with the latest city data and is available on the State Comptroller’s website. It may be …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaints“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… plan to devote toward learning loss, the most common strategies, or best practices. A report by the Office of the … to a high of 44 percent in Yonkers. 14 Districts’ strategies include intensive tutoring, extended school-day …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryIX.2.B Terminology – IX. Federal Grants
… an ASAP account is established, the federal agency can increase or decrease award authorizations at its discretion. … of payments to payees may be processed, but the resulting increase in the federal funds cash balance must be … process. Guide to Financial Operations REV. 03/10/2025 … Activity is a Project Costing ChartField used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyState Health Department Should Improve Enforcement of Nursing Home Violations
… examining issues impacting New York’s senior citizens. In December, DiNapoli released an audit that called for more … problems are found.” DOH oversees nursing home facilities in New York and acts as an agent for the federal government’s … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. DOH is …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 2002-17
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts … village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 92-52
… and public authorities) MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and Investments (joint investment with … a cooperative agreement for the joint investment of its funds with the funds of other public authorities and …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … financial disclosure requirements) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); Public Housing Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 92-36
… by an agency whose municipal fathers have spent the money to upgrade their 911 service area should pay the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 91-26
… 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 -- Architectural Services (provided to public …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-39
… court and forfeited while town court retains jurisdiction) CRIMINAL PROCEDURE LAW, §§180.70, 540.10, 540.20; STATE FINANCE LAW, §99-a; TOWN LAW, §27(1); UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a … is held by the town court, and is forfeited while the criminal action is still pending in the town court, is the …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Security Self-Assessment: Questions – Information Technology Governance
… identifiable information (PII), and specifically in schools, those with access to student, teacher or … noting the categories and types of information in each: 3d Is a detailed, up-to-date inventory of data … Yes No N/A 5c Is the AutoPlay feature turned off (e.g., in network security settings) for all removable devices? Yes …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsDiNapoli Releases Report on NYS Executive Budget
… has yet to achieve full recovery in either measure. DOB does not project the state to return to pre-pandemic … Plan, the budget misleadingly portrays the Gateway debt as if it is not a part of the state’s direct debt burden. The … how the state’s current statutory debt limits are too easily bypassed and are in need of reform to restore …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetOpinion 90-15
… of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … of deputy positions for various town offices; also see Public Officers Law, §9, which does not authorize the … St Comp No. 86-70, p 109). Nothing in the Town Law or the Public Officers Law suggests that a deputy must serve without …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-31
… or different offense than the offense originally charged. You ask whether a county treasurer is required to refund the … authorized public servant or agency, such money shall be deposited in the same manner as may be by law provided for … and a trial ensue, depending on the evidence, the accused can be found guilty of some or all of the charges in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 89-41
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-89-41