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Opinion 93-10
… You ask whether the offices of a non-charter county are required to be kept open for the transaction of business … §3). General Construction Law, §24 and County Law, §206-a are general laws as they apply to counties (see 1991 Opns St … business ..." Thus, it would appear that county officials are obligated to ensure that sufficient staff is available to …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… today issued a reminder to New Yorkers that not only are contributions to New York's 529 College Savings Program … certain room-and-board expenses, books and supplies. There are more than 790,000 Direct Plan accounts valued at $22.6 … asset mix, using 15 individual investment options. There are over 198,000 Advisor-Guided accounts valued at $4.92 …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenIntroduction to IT Governance – Information Technology Governance
… and federal agencies. These systems and the data they hold are valuable and need to be protected from unauthorized, … for ensuring that the right IT internal controls are in place and performing as intended. This can be a … as a starting point for discussions with personnel who are responsible for the day-to-day management of your IT …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting … statement. In order to implement early, all entities that are part of the State reporting entity (i.e. enterprise funds … concurrently with the State. To ensure GASB standards are implemented concurrently by the primary government, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsComptroller DiNapoli Releases State Audits
… for residents to learn to operate a small business, are commingled with advance account funds prior to transfer … The service is known as Access-A-Ride (AAR). Carriers are required to immediately notify the Paratransit Division … year 2011. However, carrier incidents of $1,000 or less are not all reported as required. Similarly, car service …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… system (System). The Department is the lead State agency in the System. Workforce development is particularly critical … recovers from the COVID-19 pandemic downturn. As stated in the 2022 State of the State book, As of Fall 2021, New … higher by some measures than any other state. Employers in some high-demand industries have seen a surge in open …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered 262,765 … the amounts due, and adjudicating summonses that are disputed by the respondents. To accomplish these tasks, … for collecting all amounts due from summonses that are in judgment (i.e., a vehicle owner has failed to pay the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsOversight of Career and Technical Education Programs in New York State Schools
… career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and … enrollments generally do not align with occupations that are most in demand, fastest growing, or highest salaried in … indicate 41 percent of Approved programs (421 of 1,021) are providing students with skills for occupations that pay …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsMonitoring of Construction Management
… costs associated with carrying out this function are supported and related. The audit covered construction … safety, scope, and function. Construction contracts are managed by D&C staff or construction management … contracts to ensure that the terms and requirements are met, and that costs are supported and related; however, …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementGreen Economy Boosts Job Growth in New York
… demand for existing occupations and changing the skills required to fulfill others. In total, these occupations made … and sustain good-paying jobs, including many union jobs, here in New York by investing in and training the next … demand for existing occupations and changing the skills required to fulfill others …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… and work to remove barriers to ensure school districts are providing the required services for students learning … can do a better job when it comes to helping students who are learning English and close the achievement gaps — including lower graduation rates — that they are working so hard to overcome,” DiNapoli said. “With …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… is now commonly used to mean those larger programs that are subject to CMIA interest calculations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfInternal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdfDiNapoli Releases Report on Tax Check-Off Donations
… New York state's personal income tax (PIT) check-off funds are not distributed promptly to charitable causes, even after … essential that state agencies ensure that contributions are used effectively and expeditiously." New York state's … to improve the pace at which tax check-off contributions are put to use, requiring that donations be disbursed within …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsOpinion 93-9
… college scholarships to high school seniors whose parents are members of the Association. Insurance Law, §§9104 and … ch 539, §2), without regard to whether the firefighters are members of the Association (see 1991 Opns St Comp No. … also does not define the phrase "care and relief", nor are we aware of any judicial construction of that phrase. We …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Mohawk Valley Faces Challenges But Bright Spots Exist
… County has the highest ($52,708). The region's high school graduation rate of 88 percent is slightly better than …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-exist