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Opinion 89-61

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide …

https://www.osc.ny.gov/legal-opinions/opinion-89-61

Opinion 93-10

… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (designating … of the particular personnel to be present on that day is, in the first instance, to be made at local level, subject to … offices on that day. County Law, §206-a(1) provides, in part, that on all days except Sundays, county offices …

https://www.osc.ny.gov/legal-opinions/opinion-93-10

Opinion 91-3

… Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The … to display a decal identifying the vehicle as town property. You ask whether a town board may require all town … town" and "the management, custody and control of all ... property of the town ..." (emphasis added). Further, Town …

https://www.osc.ny.gov/legal-opinions/opinion-91-3

Protection of Managed Pollinators (Honey Bees)

… the Department has procedures in place for addressing the discovery of American foulbrood during inspections – a …

https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-bees

State Agencies Bulletin No. 1812

… Per IRS Publication 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be … period began October 1, 2019. Expired ITINs – ITINs with the middle digits of 83, 84, 85, 86, 87 (Example: … period for these ITINs began October 1, 2019. ITINs with the middle digits of 70-82 can be renewed at any time by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020

DiNapoli: NYC Spending Priorities Shifted During Pandemic

… the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending … that emerged during the pandemic,” DiNapoli said. “Funding for education, public health and social services have risen … impacted by the pandemic, the city’s current budget for FY 2024 increased funding for education when compared to …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemic

DiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities

… Thomas P. DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services … federal Infrastructure Investment and Jobs Act underscores how critical strengthening cybersecurity is across New York. … and Schuyler; cities including New York, Buffalo, Yonkers, Long Beach and Olean; towns including Brookhaven, Ulster, …

https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authorities

DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks

… organization for his personal use of an official vehicle in a timely manner. Both audits found lax oversight of … and eliminate questionable spending.” The OTB was formed in 1973 and is owned by 15 participating counties and the … are distributed to the participating municipalities. In the first audit, DiNapoli’s auditors examined the OTB’s …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perks

Oversight of Adult Protective Services Programs

… The audit covered referrals received for the period from April 2017 through December 2020 and the relevant work … clothing, medical care); are in need of protection from abuse, neglect, financial exploitation, or other harm; … provider—many were not conducted timely, did not contain all required information critical to an accurate assessment, …

https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programs

Opinion 90-18

… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … GENERAL MUNICIPAL LAW, §103: There is no exception to the competitive bidding requirements of this section based … to the lowest responsible bidder after advertising for bids where so required by General Municipal Law, §103. …

https://www.osc.ny.gov/legal-opinions/opinion-90-18

Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance

… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … name of the employee or other user to whom the equipment is assigned, if applicable; the physical location of the … a description of the computer(s) on which the software is installed and any pertinent licensing information. In …

https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories

State Agencies Bulletin No. 2291

… CSEA OSU Work-Related Clothing Allowance is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment and income …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civil

State Police Bulletin No. SP-245

… of OSC’s automatic processing of the 2024 State Police Holiday Bonus Payment, and to provide agency instructions for … of Absence/MLL), and who return to the payroll by 10/31/2025, may receive the payment upon the return from leave. OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-police

CUNY Bulletin No. CU-827

… for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC … calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who receive the … year. It is important that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratification

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits … fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Chenango Valley Central School District -- Budget Review (B19-4-2)

… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Middletown Enlarged City School District – Financial Condition (2017M-245)

… and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. … Middletown Enlarged …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

Town of Frankfort - Board Oversight (2018M-58)

… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities … 2 The former Supervisor and other prior supervisors … Town of Frankfort Board Oversight 2018M58 …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58