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City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Electronic Documents Submission System (EDSS)

… roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form … Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the …

https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss

Privacy and Links Policy

… agencies to make certain information available to the public upon request). We use information you provide, such as … from access by federal or State law, be subject to public access. The Office of the State Comptroller strongly …

https://www.osc.ny.gov/online-services/privacy-and-links-policy

Opinion 89-24

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district's code of ethics. You ask whether a person who is a member of the board of education of a city school … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804), …

https://www.osc.ny.gov/legal-opinions/opinion-89-24

DiNapoli Releases Executive Budget Report

… the finances of New York households. The Executive Budget does not include any contingency measures for any potentially … state-sourced funding to maintain services; however, it does not have the taxing capacity to replace federal spending … and personal income taxes. While the Executive Budget does not propose extending the higher corporate franchise tax …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-report

Opinion 2001-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … required in order to be credited with one year of firefighting service); (participation in department …

https://www.osc.ny.gov/legal-opinions/opinion-2001-2

Opinion 2002-4

… and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax … the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits …

https://www.osc.ny.gov/legal-opinions/opinion-2002-4

Opinion 90-36

… Any other rule would manifestly be attended with great public inconvenience. The payment of taxes must be made in …

https://www.osc.ny.gov/legal-opinions/opinion-90-36

Opinion 95-23

… permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's … the statement by the town officer whose action gave rise or origin to the claim may be based on that officer's … with certain exceptions not applicable here, no claim against a town may be paid unless an itemized voucher in the …

https://www.osc.ny.gov/legal-opinions/opinion-95-23

Opinion 92-12

… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … Municipal Law, §207-a(1) requires a city (other than New York City), town, village or fire district to pay to a …

https://www.osc.ny.gov/legal-opinions/opinion-92-12

DiNapoli: Wall Street Bonuses Edge Up in 2014

… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York … Even though the industry was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014

Opinion 88-56

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …

https://www.osc.ny.gov/legal-opinions/opinion-88-56

XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement

… Section Overview Generally, the State pays for expenses incurred when an employee travels … station; and Travel between the employee’s place of residence and official station, because this is considered … station. For example, if an employee is assigned to a new primary work location for a definite period of time that …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-station

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and Non-Instructional Employee Leave Benefits (Livingston … policies and procedures to safeguard IT assets. Further, the board has not adopted policies addressing password …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… October 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one … controls over the Department’s revenue collections. As a result, there are no written policies and procedures … reconciliations are not performed and Committee members do not review monthly reports provided by the Director for …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… to evaluate the Town’s IT controls, financial condition and purchasing practices for the period January 1, 2015 … adopted IT policies to sufficiently protect its IT assets and did not ensure the adopted computer use and inventory policies were enforced or monitored. The Board …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Cost-Saving Ideas: School District Auditing – External Auditor

… Accepted Government Auditing Standards (GAGAS). Who does not qualify The district’s claims auditor The district’s …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor

Credit for Previous or Military Service – Police and Fire Plan

… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …

https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-service