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Opinion 92-23
… purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage tanks and the erection of a switching … commissioners which governs a town water district pursuant to article 13 of the Town Law, with the approval of the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 92-9
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for … You ask whether General Municipal Law, §72-o authorizes a fire district to reimburse a volunteer firefighter for … Law, §72-o provides that, when authorized by the board of fire commissioners, the chief officer of the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Shareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ … and the Church Commissioners for England, asks the company to assess and report on how its business model will be …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
To determine whether the Department of Health Department took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareLocal Sales Tax Collections Up 19% in 2021
… increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released today by New York State Comptroller … spending for goods and services and from brick and mortar to online,” DiNapoli said. “While local sales tax collections … billion increased by 191 or $31 billion in 2021 compared to last year according to a report released today by New York …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Delaware County – Court and Trust Funds (2022-C&T-2)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Oswego County – Court and Trust Funds (2022-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide … Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewResponse Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation … Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those … To determine whether it has plans or procedures to address …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsUse of Federal Funding for Election Technology and Security
… Vote Act of 2002 (HAVA) to help reform the nation’s voting process. HAVA established minimum election …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… Received Date; then, the SFS calculates the number of days from the Invoice Received Date to populate the date in … is entered into SFS with a Merchandise Inspection Date. 3. the applicable appropriation has yet to be enacted (passed and signed), 3. the effective date of the required appropriation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfSelected Aspects of Accommodations for Passengers with Disabilities (Follow-Up) (2022-F-24) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Accommodations for Passengers with Disabilities (2019-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f24-response.pdfControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up) (2022-F-28)
To determine the extent of implementation of the four recommendations included in our initial audit report, Controls Over Capital Improvements at City-Owned Homeless Shelters (Report 2018-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f28.pdfOversight of Shelter Placements (2021-N-5) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n5-response.pdf