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Opinion 92-24
… Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not … newspaper which is published in the town, mailed as third class matter and does not have a paid subscription. If not, … The other newspaper is published daily, mailed as second class matter and has a paid subscription. In 1988 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 93-27
… This opinion represents the views of the Office of the State … levied for part-town highway purposes. For purposes of this inquiry, we assume the town and all villages within the … activities. The term "part-town activities" is defined for this purpose to mean, in pertinent part, "(a)ctivities of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli Releases Annual IDA Report
… County ($3.86 million). Regionally, IDAs in the Finger Lakes region collectively reported the highest expenses … dates in 2021 or 2022, led regionally by the Finger Lakes (66 new projects), Western New York (50 new projects), …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… the final report, which can be found at: http://osc.state.ny.us/audits/allaudits/093017/16s5.pdf To read a report … of the supportive housing program, visit: http://osc.state.ny.us/reports/housing/omh-supportive-housing.pdf For access … paid by the state Office of Mental Health to an Altamont NY company that serves as a supportive housing provider for …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… reduce heroin and opioid abuse, the costs associated with this epidemic are growing and the health, safety and … and Prevention’s National Center for Health Statistics. This number represents a jump of 159 deaths, or 24 percent, … used heroin in the two-year period from 2013 through 2014. This figure reflects nearly 10 percent of all heroin users in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… a longtime Brooklyn resident who had worked for the State Insurance Fund from 1985 until her retirement in 2005. She … As her caretaker, she had access to Minnie Smith’s bank account. After Minnie Smith died, Sandra Smith did not close the bank account. Instead, she kept Minnie Smith’s bank account …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Overview Some NYS agencies do not receive Federal Grant Award Documents (GAD) from the … Some NYS agencies do not receive Federal Grant Award Documents GAD from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… control and cost tracking purposes. Activities are used to track major project phases, tasks or programs within a … associated project types and guidance to support when each activity should be used with a project can be found … that are applicable across multiple projects should use standard activities. For example, if a set of agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesMonitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMitigation for Extreme Weather Conditions and Flooding
… risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects. We … precipitation events, coastal storms and storm surges, flooding, and, in the longer term, rising sea levels. Severe … to high winds due to trees and overhead power lines. Flooding from hurricanes and tropical storms can cause …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 2170
… the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsLehman College – Controls Over Bank Accounts
… located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more than 12,000 students. Lehman …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOversight of Student Immunization in Schools
… To determine if the Department of Health (DOH) and State Education Department (SED) are following the State’s public … for religious or medical reasons. Pursuant to the State Education Law, SED is responsible for hearing appeals related … To determine if the Department of Health DOH and State Education Department SED are following the States public …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and … Housing Modernization Program (Program) funds awarded to selected public housing authorities located outside of New … To assess the effectiveness of the Division of Housing and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-citySelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was … two fiscal years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 … To determine whether Battery Park City Authority discretionary spending was …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingControls Over Revocable Consents
To determine if NYC Department of Transportation billed and collected correct fees for revocable consents and is ensuring that all structures meet required standards and that structures requiring a revocable consent have one
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Capital Improvements at City-Owned Homeless Shelters
… communal bathroom conditions had significant delays. This project, with an original completion date of December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-shelters