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Opinion 95-30
… 1723-a of the Education Law, which governed investments by school districts, was silent as to the investment of the moneys of a school district public library. In addressing the authority … library was an agency of the sponsoring municipality or school district and could invest only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Cybersecurity Month Multifactor Authentication
Learn about the basics of multifactor authentication and how it can help strengthen cybersecurity defenses.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-multifactor-authentication-10-17-22.pdfSelected Aspects of Discretionary Spending
… almost $8,000 for an employee appreciation/holiday dinner. Two payments totaling $5,100 for food provided at …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0State Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board … for 118 purchases totaling $38,563 made on district credit cards that did not have sufficient supporting … In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Program: Overpayments for Therapy … that should have been paid for by Medicare. Department of Health: Improper Medicaid Payments to a Transportation … the problem identified in the initial report. The Office of the Medicaid Inspector General opened an investigation …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsLife Changes: Membership in a Nutshell
… and nearly 3,000 employers, NYSLRS is one of the largest public retirement systems in the nation. The New York State … projection based on information provided by our automated records. The information in your member annual statement is … for most Tier 1, 2, 3 and 4 members. Estimates for Divorce Proceedings If you are in the process of a divorce, …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellComptroller DiNapoli Releases School District Audits
… training for individuals who used district IT assets. In addition, personal Internet use was found on computers … reasonably estimate certain general fund appropriations in the annual budget in each year reviewed. Auditors analyzed … officials did not reasonably estimate appropriations for three line items: Board of Cooperative Educational Services …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide … of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingEstablishing the Standard Work Day – Enhanced Reporting
… job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayOpinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Comptroller DiNapoli Releases Audits
… Program – CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … CVS Health to administer the Empire Plan’s prescription drug program. Under the Contract, CVS Health is required to … aged 60 or older be as independent as possible for as long as possible through support services that help them stay …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsOpinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), and, even if it … §809 also may not be applicable to a planning board member in such circumstances. You ask if a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-88-68State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Compliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … To determine if the State Education Department and Division of State Police …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actDiNapoli: MTA Faces Worst Financial Crisis in History
… The Metropolitan Transportation Authority (MTA) is facing the greatest crisis in its long history, with few … on the MTA’s finances . “The MTA’s financial condition is dire,” DiNapoli said. “With ridership down, debt burden … from. More than a reliable subway or commuter train ride is at stake. Washington needs to step up to help the MTA if …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyOpinion 95-21
… and permissive referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor …
https://www.osc.ny.gov/legal-opinions/opinion-95-21EDSS - Contract Reporter Exemption Request Help
… of documents will display on the “Attach” page. These are only suggestions because the "Justify" page may contain all …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpState Comptroller DiNapoli Releases Audits
… equipment. NYCT also did not have an inventory system to account for the equipment it maintains. In a follow-up, …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-audits