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Opinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Interfund Loans
Please print out the presentation prior to webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/interfund-loans-04-16-20.pdfAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfExxon Mobil Shareholder Proposal 2016
Shareholder Proposal to Exxon Mobil Corporation regarding stranded assets due to climate change policy.
https://www.osc.ny.gov/files/press/pdf/exxon-mobil-nyscrf-2016.pdfOpinion 98-9
… of (by entity providing ambulance service pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, … district, may fix a schedule of municipal fees or charges to be paid by persons requesting the use of those services. Absent action by the town board to fix such a schedule of fees or charges for the services to …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Administration of Tenant Complaints (Follow-Up)
… 2013-S-72 ). Background Homes and Community Renewal (HCR) consists of all the State’s housing and community … meaningful information for decision makers. Key Finding HCR has made some progress in addressing the issues …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followCompliance With the Clery Act
… Purpose To determine whether the State University of New York's … been an important issue for students and their families. To address this concern, in 1990, Congress enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actOversight of Chronic Absenteeism (Follow-Up)
… students who are typically present each day. However, ADA does not identify some students who miss a significant number … chronic absenteeism initiatives that could negatively affect progress toward the Department’s goals of increased …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followOversight of Sidewalk Sheds (Follow-Up)
… (Report 2019-N-9 ). About the Program The New York City Department of Buildings (DOB) is responsible for regulating … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followState Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes required … Number (TIN) in the national ID field in PayServ. To minimize timing issues, this information should be entered at the time of hire. If the employee is unable to supply this information at the time of hire, agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityOpinion 93-13
… of services is greater in those municipalities ( cf ., e.g., Education Law, §6304[1][c], authorizing counties to … that usually and normally supplied by the sheriff (see, e.g., Opn No. 81-301, supra ; Opn No. 78-603, supra ). In …
https://www.osc.ny.gov/legal-opinions/opinion-93-13DiNapoli: MTA Faces Worst Financial Crisis in History
… history, with few viable options without federal funding to avoid cuts in service and staff, additional fare hikes and … that could impair regional transit for decades, according to New York State Comptroller Thomas P. DiNapoli’s annual … service cuts and workforce reductions will happen. Failure to fund the MTA now could disrupt maintenance and repairs and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: Queens Economy Takes Off
… hospitality, business services and retail were responsible for more than two-thirds of the new jobs. The unemployment … challenges, including school overcrowding, a need for more affordable housing and long commute times. "State Comptroller … Choi, executive director of the New York Immigration Coalition. "This report demonstrates what we have always …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offEnforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ compliance with merger/acquisition Commission Orders and other agreements (including performance … To determine whether the Public Service Commission Commission monitors utilities compliance with …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsCity of Long Beach – Budget Review (B24-7-4)
… Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The City, located in Nassau … State Comptroller for review while the deficit obligations are outstanding. Key Findings The proposed budget includes … of $5 million. These estimates include amounts that are expected to be realized from a 25 percent increase in …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… officer or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. … the Commissioner of Taxation and Finance to publish in the State Register, on or before the last day of each … month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and … allowances. As of March 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, … its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsOversight of School Safety Planning Requirements (Follow-Up)
… 1, 2016 through September 27, 2018, examined whether the State Education Department (Department) was monitoring … being met. We found that the Department primarily focused on ensuring that School Districts submitted their Building Plans to the State Police annually, which resulted in 99 percent …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followOpinion 92-11
… -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL … claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-11