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Opinion 93-9
… interest earned thereon, only for the care and relief of a disabled or indigent volunteer firefighter and his or her … In support of this conclusion, we note that there are a number of statutes which provide for direct or indirect … attendance by, among others, individuals receiving various forms of public assistance (see Social Services Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Response to Human Trafficking
… of human trafficking within 6 business days after referral. Unconfirmed human trafficking survivors may also … provide this information to us when requested. We analyzed referral and confirmation dates for 1,384 survivors and found … (23%) were confirmed more than 6 business days after the referral date. Failing to meet the prescribed time frame goes …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingArea #5 – Malware Protection – Information Technology Governance
… onto a wide variety of devices, a best practice is to force scans of any new devices connected to computers, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionHow to Search & Claim Property
… you may have lost money waiting to be claimed. All claims can be filed online within minutes, and most are paid within … An email will be sent to the owner with instructions on how to claim. If You Can’t Locate Your Property If you were notified by the original …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyNorth Shore Central School District – Fuel Inventory (2017M-89)
… gallons dispensed. The department did not maintain a book inventory and reconcile it to the physical inventory for … accurate. Key Recommendations Ensure electronic or manual book inventory records of fuel are maintained, including the … fuel supplies are periodically measured and reconciled to book inventory records. Any differences should be promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… officials acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 … the District’s reliance on non-recurring revenues, such as fund balance and interfund transfers, as financing sources in … period that address the funding, use and maintenance of fund balance and reserves, specific timelines and funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Opinion 97-23
… et seq .) contains provisions of law relating to emergency medical services (see also General Municipal Law, §122-b; … service", in relevant part, "an individual, partnership, association, corporation, municipality or any legal or public … or subdivision thereof engaged in providing emergency medical care and the transportation of sick or injured …
https://www.osc.ny.gov/legal-opinions/opinion-97-23DiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former Executive Director of the Fulton-Montgomery County Chamber of Commerce, … appointment as the Chamber’s Executive Director in June of 2025. As Executive Director, Shults had access to the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberDiNapoli Announces Staff Appointments
… in Scotia. Please email [email protected] for photos of staff. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsNY Received More From Washington Than It Sent Due to Federal Relief
… issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal Year (FFY) 2022, New York state generated $361.8 billion in federal taxes and benefited from $383 billion in federal spending. For every tax dollar paid to Washington, …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefUnified Court System Bulletin No. UCS-244
… using Earnings Code ROD – Retro Sr Off Ser Diff – OCA. Retroactive payments will be paid for any period in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0XII.6.B Land Acquisition Payments – XII. Expenditures
… the Statewide Vendor File prior to processing the payment voucher. For eminent domain purchases, the agency must also … and may have to process an additional allowance payment voucher if a court awards the landowner additional funds … process, agencies must process a land acquisition deposit voucher to deposit the full amount of the offer in OSC’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … For current End of Fiscal Year FYE deadlines and notices please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered 262,765 cases … and mailing notices of violations, collecting the amounts due, and adjudicating summonses that are disputed by the … Division is responsible for collecting all amounts due from summonses that are in judgment (i.e., a vehicle …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsVillage of Owego – Records and Reports (2025M-137)
… Audit Period August 1, 2023 – May 21, 2025 We extended the audit period forward to February 10, 2026, to review the Annual Financial Report (AFR) filing status. …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … usefulness" ( Cherey , supra ; Bugeja v City of New York , 24 AD2d 151, 266 NYS2d 80 affd 17 NY2d 606, 268 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2003-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … within the extension. Towns are authorized to establish and extend water districts upon petition of owners of taxable real property within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2000-2
… literary, graphic, dramatic and performing arts) MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, … to the National Foundation on the Arts and Humanities Act of 1965 to provide funds, services and facilities to … by providing directly, or by contract with not-for-profit corporations, theatrical productions, movies and similar …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2