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Opinion 93-24
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute and …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 89-12
… covers the conduct of municipal officers or employees only (General Municipal Law §800[5]). Therefore, an …
https://www.osc.ny.gov/legal-opinions/opinion-89-12EDSS - Revenue Contract / Amendment Help
… What information is required to create a new Revenue Contract / Amendment? The Revenue Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Revenue Contract / Amendment. EDSS will pull …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpDiNapoli Report Highlights MTA's Significant Needs
… adjusted) was needed for this work. As of Dec. 2023, only $315 million in shop and yard projects were completed … at Penn Station are in poor or marginal condition and have only received minimal capital funds in recent years. LIRR’s …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsNYC Schools Underreporting Bullying and Harassment
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the NYC … and ensure this law is properly implemented throughout New York State. All students deserve the same opportunity to … DiNapoli and other government leaders monitoring New York state schools’ compliance with the DASA.” “Education …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentNew York State Artificial Intelligence Governance
… operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … four State agencies: Office for the Aging (NYSOFA), DOCCS, DMV, and the Department of Transportation (DOT). Based on our … are understood by appropriate staff. To NYSOFA, DOCCS, DMV, and DOT: Review ITS’ Acceptable Use of Artificial …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceFood Safety Monitoring
… monitors the processing, distribution and sale of food products in New York State. The audit covers the period … 18, 2013. Background The Department's Division of Food Safety and Inspection (Division) is responsible for … enforcing State laws and Department regulations related to food safety. The Division's objective is to ensure a safe and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringTown of Bethlehem – Information Technology (2025M-25)
… In addition, the Police Department has a Senior Network and Systems Technician, who is responsible for … The MIS Department is responsible for managing the network and computers for the entire Town, including the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Village of Hudson Falls – Information Technology (2025M-10)
… properly protected from water damage that occurred due to roof construction at the Village Hall. Weaknesses in policies, oversight and other internal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Complaint Processing (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Complaint Processing (Report … untruthful statements—collectively referred to as FADO&U. In 2021, the New York City Council passed Local Law 2212, … that it received 3,700 complaints within its jurisdiction in 2022 and 5,550 such complaints in 2023—an increase of 50%. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followOpinion 98 - 19
… purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment … purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, §109-b … political subdivisions, including fire districts, to enter into installment purchase contracts for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Enrolling Members – Membership and Enrollment
… more than one participating employer. Even if a member only works part-time, if he or she is already a member of … they are guaranteed a date of membership for that day. The only exception is if the employee does not work regular …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Medicaid Program: Claims Processing Activity October 1, 2018 through March 31, 2019 … of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up) (2019-F-24) An audit, covering the … a total of $4.7 million in additional compensation for work beyond their regular job duties but did not maintain …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… into the six check-off program during the last five years, only $5.1 million, or 43 percent, has been spent, compared to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesComptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli urged individuals, government and businesses to seek out creative solutions and … historic day, as leaders from around the world celebrate Earth Day by signing the Paris Agreement to limit global …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The … 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York State Comptroller Thomas P. DiNapoli today released … Schenectady and Schuyler; cities including New York, Buffalo, Yonkers, Long Beach and Olean; towns including … Moreau; as well as school districts like Buffalo Public Schools and Guilderland Central School District. Cyberattacks …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… eSettlements portal created for such purpose 4/1/2017 NYS Market Place Vendor entry of invoices into the NYS Market Place in support of purchase orders received through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXII.9.D Refunds Owed to the State – XII. Expenditures
… combined check, the Business Unit should use a credit memo only when it determines that the vendor will receive future …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateAll-Agency Contract Evaluation System
… determine whether Metropolitan Transportation Authority (MTA) Capital Construction is monitoring and evaluating its … satisfactory. In addition, we sought to determine whether MTA officials are reviewing and using the ACE ratings prior … guidance for rating common situations for ACE components. Update the Procedures to implement a clear process on how to …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-system