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Opinion 94-20
… TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance … excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal) …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… segments. Firewalls control network communications using rules that specify which communication types are allowed … the network administrator should configure firewall rules to allow only those communication types that are needed … by comparing communication characteristics to defined rules. Understanding the capabilities of each type of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless … 2013 through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary emergency shelter to every eligible person who requests services. DHS is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesState Comptroller DiNapoli Releases State Audits
… Bank Accounts (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen … procedures for state financial aid substantially complied with the governing law and regulations. Auditors found that … and Substance Abuse Services (OASAS): Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsOtisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42State Comptroller DiNapoli Releases School Audits
… , Ulster Board of Cooperative Educational Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State Comptroller … balances totaling approximately $2.5 million as of June 30, 2015. Despite the significant amount of accumulated fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Opinion 95-17
… to a district without consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a … unreported). You ask whether, in lieu of selling the sand and crediting the proceeds to the townwide general fund, the … the town board is the governing board of the district and is responsible for the planning, construction, operation …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli Announces State Contract And Payment Actions For October 2015
… builds on his commitment to added transparency via his Open Book New York website. Major Contracts Approved … eight. Department of Health $1.9 million with Bio-Tech Medical Software Inc. for a medical marijuana seed-to-sale … more than $81,000 from vendors owing debts to the state. Open Book New York For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015State Agencies Bulletin No. 2371
… calculation such as OT for Annual 2080 (Earnings Code OCS). If an employee is eligible for a retroactive payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… State Finance Law § 139-m, all bidders submitting a bid for a New York State contract must establish a policy addressing gender-based violence in the workplace and include required certification … Violence and the Workplace | Office for the Prevention of Domestic Violence . Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceIX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsOverview – Travel and Conference Expense Management
… and employees of the local government or school district. In addition to policy development, this guide also includes … We have provided legal references, whenever applicable, in endnotes and additional legal references are provided in Appendix B . …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the … Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024. About the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the … Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022. About the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleContract Advisory No. 24
… save the State money and can benefit the vendor community by improving cash flow. GFO, Chapter XI, Section 11.H - … 8.G - Payment Alternatives provides additional details on ACH payments. References: Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesVendor File Advisory No. 11
… in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical … choose for the transaction, agency staff must communicate with the vendor to determine the appropriate Location prior …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationWappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our recommendations. Appendix B includes our comments on the officials’ response. …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Oyster Bay Cove – Claims Audit (2022M-114)
… without auditing the individual claims. We reviewed 304 claims totaling $775,633 and found that although these …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114