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Hazard Mitigation and Coordination
… school for a week. NYCEM is responsible for coordinating citywide emergency planning and response for all types and … life and property. NYCEM also creates and maintains four citywide evacuation plans: the Area Evacuation Plan, Maritime … have cost estimates. NYCEM did not update and assess its citywide evacuation plans in a timely manner. The Area …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationDiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … million to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDetermination of Residency for Tuition Purposes
… states that a person does not acquire a State domicile only by being physically present in the State for the sole …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… New York State Department of Environmental Conservation’s (DEC) inadequate monitoring and enforcement has resulted in … private forest landowners who submit and follow a DEC-approved forest management plan for their property to … of trees sufficient to produce a profitable crop within 30 years from DEC certification. The landowner must submit a …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesProtection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful … managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel reimbursements, considering the employee’s tax home and official station; and The responsibility to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 89-49
… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49State Agencies Bulletin No. 550
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees Employees represented by the … implements the agreement between the State of New York and the Public Employees Federation and provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicCUNY Bulletin No. CU-766
… Affected Employees: Employees in Bargaining Units CB, PC, T8 and TC who meet the eligibility criteria are affected. … date: Are in a grade 980 position; and Have a Comp Rate Code of ANN; and Have a Payroll Status of Active or … effective 07/01/2023 using the Action/Reason code of Pay Rate Change/INC (Increment) and will increase the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-766-july-2023-city-university-new-york-cuny-incrementsDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… “The Department of Social Services must do a better job helping some of the city’s most vulnerable people,” said … General, Mental Health, Substance Abuse, Employment and Senior. General shelters do not offer specialized staffing or … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… credit card purchases, did not have adequate documentation on file. Key Recommendations Adopt and maintain a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Filing Requirements – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … rights of your beneficiaries to apply for benefits in the future. If You Have Not Retired From Public Service If you … before September 11, 2026 to preserve your rights in the future. If You Have Retired From Public Service You may apply …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsCity of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158City of New Rochelle - Elevator Inspections (2018M-62)
… officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and … officials ensured that elevators were inspected as required by code or local law as applicable …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… is governed by a five-member Board of Directors. Combined total revenues and expenses for 2015 and 2016 were … budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider … along with the bank statements for review. Provide monthly profit and loss reports and budget-to-actual reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Free School District (District) Board of Education (Board) and officials established adequate controls over user … financial application to help prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access