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Pandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… be outside the contract itself, such as requirements in New York State law, the Federal Acquisition Regulations or other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringOpinion 88-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING - … to the new residents. This Office, in commenting on the analogous provisions of the Town Law, stated: "This … as condition to issuance of permit to rebuild house on property did not relate to the purpose of the land use …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to refuse to permit the withdrawal of retained percentages when proper securities of sufficient market value are …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust … were also indications that technological advancements in newer diesel engines may have made the State's testing … have made progress addressing the issues we identified in the initial report. Of the twelve prior audit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… improper use of taxpayer funds in a series of audits that led to legislative changes that granted the Comptroller’s … state recover approximately $85 million. The audits have led to 13 arrests and 11 guilty pleas as well as $18.6 …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 88-19
… School District , 50 AD2d 366, 377 NYS2d 685; Town of Black Brook v State of New York , 41 NY2d 486, 393 NYS2d 946; …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… state aid for cities, towns and villages has remained flat or declined over the last decade, according to a report … revenue sharing, this funding comes to local governments from the Aid and Incentives for Municipalities (AIM) program. … of New York City received nearly 91% of total AIM funding from SFY 2012 to SFY 2019 and 99% of it in SFY 2021. Many …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel expense is incurred. It should … within 30 days of i the end of a travel event or ii the date the qualified nontravel expense is incurred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionAbout Filing the Resolution – Reporting Elected and Appointed Officials
… I make a mistake in my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day … Rev. 5/22 Return to Top … Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOpinion 2001-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Sponsor's Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley to the Honorable Gerald C. … public library boards to cover such employees (see letter from Robert Stone, Esq., Counsel to the State Education …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12How to Conduct a Vendor Responsibility Review
… However, if you receive a Freedom of Information Law (FOIL) request or legal action (such as a subpoena or court … information it believes is, or should be, exempt from FOIL disclosure. You should consider these designations before responding to a FOIL request, but it does not automatically exempt them. More …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… Devin Zielinski, 33, for allegedly stealing over $200,000 from an elderly victim. “Exploiting a vulnerable senior … and Zielinski not only allegedly stole over $200,000 from the victim, but forced an elderly man and pensioner to … did not pay the victim’s mortgage and property taxes or other bills for four years, causing the home to be placed …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… the rescue squad. “Thorne allegedly abused her position to divert thousands of dollars meant to protect her community,” DiNapoli said. “Thanks to my ongoing partnership with District Attorney Czajka and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadContract Advisory No. 33
… documents in the Electronic Document Submission System (EDSS) or Contract Submission System, as applicable. State … here for guidance on uploading contract documentation in EDSS. References: Documentation Order Guide for Construction …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryGlossary – Governmental Accounting Standards Board
… assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as a percentage), which reflects … not include payments made for Adjustments, Amortizations or Incentives; these amounts were recorded when the amounts … Accounting Standards Board Glossary of terminology from the GASB accounting and financial reporting standards …
https://www.osc.ny.gov/retirement/employers/gasb/glossarySelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… such as scholarships). The account is also used to issue book advance payments, enabling students to purchase books … the period January 4, 2013 to January 22, 2016. Excluding book advances, 256,180 of these payments totaling … from all payments between $100 and $15,000 that were not book advance payments and a second random sample of 100 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountOpinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-89-58New York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdf