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Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… operations to ensure that public funds are managed with accountability, transparency and integrity. This … function can help maintain public trust, ensure compliance with legal requirements and prevent mismanagement, waste and … financial operations. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70SUNY Bulletin No. SU-387
… Comp Rate Code = BIW, FEE Payroll Status = Active or Leave with Pay Eligible employees at a doctoral degree granting … Retired, or Deceased will be automatically canceled by OSC with the exception of percentage-based dues and deductions … now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… whose loved ones contracted the virus in nursing homes with unanswered questions,” said DiNapoli. “Last year, my … to show it has strengthened communication and coordination with localities and epidemiologists. DOH help facilities … transparency plans and post data online. It is working with health providers to collect operational information and …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases School Audits
… each year by an average of $2.3 million (6 percent). With unused appropriated fund balance added back, … auditor did not verify that vouchers or invoices agreed with quotes, bids or contracts. Rensselaer City School … maintained unrestricted fund balance levels in accordance with the statutory limit, auditors found that they …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Department: Alternatives For Children: Compliance with the Reimbursable Cost Manual (2017-S-44) For the three … Interdisciplinary Center for Child Development: Compliance with the Reimbursable Cost Manual (2017-S-31) For the three … identified $453,670 in reported costs that did not comply with the requirements for reimbursement, including $274,830 …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… weekends to meet the ongoing rise in demand. The authority can also work with its partners in government to address fare … on fare revenue, and focus on improvements in those areas where ridership recovery continues to fall short.” Overall … York Police Department, resulted in the rate dropping to an average of 46% in 2025. DiNapoli recommends the MTA …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… people obtained temporary or permanent visas to legally live and work in the U.S. Also, federal changes to Temporary … force recovery. TPS allows people from other countries to live and work in the U.S. legally if fleeing war or a natural …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… costs have hit household budgets in New York City hard, with price increases outpacing income growth,” DiNapoli said. … During the pandemic, food insecurity grew in New York with one in nine, or 11.3%, of households statewide (875,000 … Households that rely on SNAP benefits could be at risk with federal cost-cutting measures targeting essential …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenXI.3 Submission of Purchase Orders – XI. Procurement and Contract Management
… outlines the process and documentation requirements for purchase order submittals subject to Office of the State … OSC approval thresholds (see Section XI.2.A - Thresholds for additional information). This section provides guidance … of these transactions in the SFS as “OP” transactions. For guidance on creation and submission of purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewOpinion 88-18
… the date of incorporation. 23 Opns St Comp, 1967, p 431 superseded to the extent inconsistent herewith. You ask … with the view expressed in 23 Opns State Comp, 1967, p 431. Tax Law, §261(3) prescribes the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 90-36
… the taxes. Any other rule would manifestly be attended with great public inconvenience. The payment of taxes must be … L 1989, ch 440, §10, effective July 1, 1991). In contrast with a check, which is a draft drawn on a bank and payable on … to discharge a present obligation at a future date, with the implication being that funds are not yet available ( …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-27
… to such date, as long as the resolution is consistent with equal protection provisions in the State and federal … The term, however, is also often used interchangeably with 'salary' or 'wages' to mean the cash consideration … board 'may adopt schedules of compensation and grades with minimum and maximum salaries' and further provides that …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 2002-17
… Law contains further competitive bidding requirements with respect to contracts for the erection, construction, … Accordingly, in our opinion, it would be inconsistent with section 101, as construed by the courts, for the same … Respondent Board of Supervisors, if it desires to proceed with the project, should retain a Design Consultant who is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Security Self-Assessment: Questions – Information Technology Governance
… Technology Governance: Security Self-Assessment Questions A fillable form is available for download and completion … service to be provided by the vendor and specific remedies if those requirements are not met? Yes No N/A … the logs? 10c Has intrusion detection been automated using modern antivirus software, a firewall(s) or a dedicated …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsNew York’s Economy and Finances in the COVID-19 Era
… totaled $32.1 billion from March 1 through July 17, with steep increases in payments following the onset of the … to have a “high propensity” to develop into businesses with employees declined by 26.1 percent in New York, compared … wages – which the Census Bureau considers “associated with a high likelihood of transitioning into a business with …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… of MTA Bus. In 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue … including having a climate change adaptation master plan). The report predicted that, without an adequate … inspection reports, such as cracks in crash barriers for a portal flood gate, were not corrected promptly, and …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSelected Management and Operations Practices
… make capital investments in their business in accordance with legislative guidelines. RNY makes available 910 … applicants for power allocations and treated applicants with the same score differently based upon when their … NYPA’s primary mechanism for monitoring compliance with job commitments is flawed. In 12 cases, NYPA allowed …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… 15 participating counties and two cities. WROTB management changed significantly in October 2024, when the former CEO … of board-approved amounts. In one case, management paid a firm $247,969 for work unrelated to a contract and without … host of the event. However, in several instances, the host name could not be identified because only the first name was …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… Plan (ARP) Act. New York City received $7.66 billion, with $6.9 billion of that coming in the second and third … may help boost enrollment, attract and retain families with younger children, the city has yet to identify how it … New York City’s decision to fund the 3-K program with federal money also stands in contrast to other districts …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli Releases Analysis of SFY 2024-25 State Budget
… budget was adopted in an improved economic environment, with state tax collections outperforming projections,” … to significant volatility. For tax year 2021, those with incomes over $1 million comprised 1.6% of the PIT filers … fully fund the foundation aid formula, which was completed with adoption of the SFY 2023-24 budget. The budget contains …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budget