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Opinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9CUNY Bulletin No. CU-290
… using the effective date of the appropriate raise and the new compensation rate. A separate request must be made for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Contract Participation of Minority- and Women-Owned Business Enterprises
… to support the MWBE subcontractor utilization numbers that it reports to DED. However, DDCR often could not support … the documentation DDCR had did not match the payments it reported to DED. Specifically, 11 payments were …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOpinion 92-46
… same or similar commodities will exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; … to be purchased for other village purposes over the course of the fiscal year ( cf . 18 Opns St Comp, 1962, p 43, …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 91-59
… all members of the Association or their beneficiaries on a pro rata basis. Insurance Law, §§9104 and 9105 govern the … all members of the Association or their beneficiaries on a pro rata basis …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-10
… county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; GENERAL CONSTRUCTION … A non-charter county must keep its offices open on the day after Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the determination of the particular personnel …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 94-30
… effective May 25, 1990. This Chapter did not amend the language of section 39(2)(e). Chapter 190 of the Laws of 1990 … that the Legislature inadvertently failed to amend the language of section 39(2)(e) of the Judiciary Law to …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … Clients who need additional services, such as mental health services, receive them through other programs. RSS is … Other Related Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing Program …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… financial assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Agencies Bulletin No. 2356
… The Report of Check Exchange ( AC 1476-P ) Next of Kin Affidavit ( AC 934-P ), and original death certificate should … same time as the Stop Payment Request. If a Next of Kin Affidavit has been previously submitted for a deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andOtisco Fire District – Financial Activities (2025M-42)
… 4, 2025 Understanding the Program The Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining … 1 that identified certain conditions and opportunities for the Board’s review and consideration. We returned to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Town of Oxford – Financial Condition (2024M-135)
… shortfalls are created that can lead to further fiscal stress. Officials did not: Have sufficient fund balance to … manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of operations for the … help the Board and Town officials improve their financial management practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Comptroller DiNapoli Releases Municipal & School Audits
… the school board contracted with a management company to facilitate the school’s procurement of IT assets and services and to maintain inventory records, school officials did not … IT assets and no records contained adequate information to sufficiently track or identify the school’s IT assets …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2200
… Additional Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans Qualified Transportation and Parking Fringe Benefits … for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain an inventory of information assets (i.e., data) that classifies the data according to its … protect their IT resources, including data, if they do not know what resources they have and where those resources …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … or else SFS will create a Payment Worksheet instead of a Direct Journal Payment in error. Additional fields on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… found that while most water systems had submitted plans, a number of them were over a decade old and some had never submitted a CVA. The review of the 317 … had out-of-date ERPs, including 15 that were over a decade old. 33 water systems (10%) had out-of-date VAs, including 16 …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot assure the … to rise, I encourage the state’s Division of Homeland Security and Emergency Services to take quick action on this … small, including reported attacks at state agencies; 911 systems; counties including Albany, Chenango, Erie, Nassau, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authorities