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Opinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … service. March 3, 1993 Geoffrey E. Chanin, Esq., Chief Assistant County Attorney County of Orange … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 94-30
… that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees … the CPLR required a county clerk to collect a fee of $100 for the assignment of an index number to an action pending in … omnibus revenue bill enacted to balance the State budget for fiscal year 1990-91 and increased general fund revenues …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Mission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of … Public Authorities Reform Act (Act) included requirements to increase the transparency of operations of public …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel … customers either to prepay their tolls or to automatically have tolls charged to a checking account at the end of the … an individual motorist. For customers without E-ZPass who do not have sufficient cash to pay the toll at a TBTA gated …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the agency must update AC 1551 (Affidavit to Support Claim of Forgery Endorsement) with the check information and … it to the payee. The payee must return the completed form to the agency with a notarized signature . The agency … from the date of issuance shall be paid into the Abandoned Property Fund. See Chapter XIV.1 - Outstanding Check Outreach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkTown of Westerlo - Information Technology (2020M-33)
… officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Opinion 91-34
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … opinion. PUBLIC CONTRACTS -- Bid Specifications (authority to require timeliness and prior experience by vendor) -- … machine strips, canvass reports, tally sheets and ballots, is not exempt from competitive bidding as a professional …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfOpinion 88-36
… by subordinates or employees in the sheriff's department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650: The … responsible for the handling of public funds, is held to a duty even higher than that of a fiduciary handling private …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … NY2d 80, 320 NYS2d 29; Denihan Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … 11.00 of the Local Finance Law (Local Finance Law, §10.00; NY Const, art VIII, §2). Subdivision (3) of paragraph (a) of …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Transportation – 2023 Financial Condition Report
… Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … bridges.* A bridge is considered in poor condition if it has deterioration to one or more major components. The …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Grand Island - Information Technology (2019M-34)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. … Determine whether the Board ensured …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Susquehanna Valley Central School District – Information Technology (2020M-95)
… fact, two malicious software applications were installed on District computers. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mOpinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current certification of the existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 95-24
… "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … adequate oversight of District financial activities. It has adopted purchasing and investment policies and a code …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOpinion 89-41
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … LAW, §216; TOWN LAW, §179: A mandatory referendum to establish a service award program for the volunteer … but in either case, the board of fire commissioners is not required to hold a public hearing before the …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Transportation – 2022 Financial Condition Report
… Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … condition (previously known as structurally deficient) if it has deterioration to one or more major components. The …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationTransportation – 2021 Financial Condition Report
… in the Past Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … condition (previously known as structurally deficient) if it has deterioration to one or more major components. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportation