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Opinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state that the superintendent of highways has …
https://www.osc.ny.gov/legal-opinions/opinion-91-3CUNY Bulletin No. CU-837
… mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment Report to … be submitted to SSA after the close of the 2024 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationOpinion 90-18
… -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no … solely on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-18CUNY Bulletin No. CU-827
… Agreement between the City University of New York (CUNY) and the PSC for the Term of 2023-2027, full-time employees … is pensionable, not subject to across-the-board increases, and is not included in the calculation of overtime. Effective … Unit listed above in the Affected Employees section and Have an Employee Status of Active (A) , Leave With Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationOpinion 2005-2
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp … , 52 AD2d 349, 383 NYS2d 918; see also Opn No. 2000-6, supra ; but see MacIsaac v City of Poughkeepsie , 158 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the salaries of the town supervisor town clerk town superintendent of … and town building inspector are raised by taxes levied on the entire area of the town or only on the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 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-93-10Selected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls … was July 1, 2013 through May 31, 2016. Background The New York City Department of Finance (DOF) is responsible for … 1.05 million properties each year. Property in New York City is divided into four different classes, each …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processArea #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-inventoriesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report compared the … of Education Response to the COVID-19 Pandemic Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: 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-authoritiesOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult … 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… program from Sept. 2017 to Dec. 2019. The program included ticket giveaways for Buffalo Bills, Buffalo Sabres and … members, employees and other individuals. The average ticket costs, including the amount spent on concessions, was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksClaims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you … that the decedent had a connection to the address reported with the funds or evidence of their relationship with the …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesState Agencies Bulletin No. 1812
… Additional Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans Qualified Transportation & 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/1812-summary-tax-related-changes-2020Protection of Managed Pollinators (Honey Bees)
… requiring certificates to ship honey bees out of State. It was able to conduct all the required inspections requested … does not have support or reasonable assurance that it has identified the full population of active apiaries in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Comptroller DiNapoli Releases Municipal & School Audits
… operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. … board and district officials accumulated significant fund balance. The variances between the budgets district officials …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsOffice of Operations: 2025 Virtual Fall Conference
… agency staff who have responsibility for adding vendors, procurement, payments, accounting, finance, 1099 reporting or … COURSE SCHEDULE Monday, October 6 9:00 – 10:30: Procurement Record Document Submission Guide This course will … (Bureau of Contracts) Target Audience: New procurement professionals with one year or less experience who are …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceCortlandville Fire Department – Internal Controls (2014M-3)
… Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Examination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for People with … The objective of our examination was to determine whether the Office for People with …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-payments