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Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district bonds and payment of principal and … FINANCE LAW, §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the functions of …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Compliance With the Safe Schools Against Violence in Education Act
… Our audit covered the period July 1, 2011 through June 16, 2014. Background The Safe Schools Against Violence in … statistics on crime and incidents to the State Education De …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actState Agencies Bulletin No. 968
… to agency requests and in compliance with IRS Rules and Regulations, OSC developed the PayServ functionality that … Windows toolbar at the upper left side of the page. IRS regulations require the Form W-2s to be printed in black ink … before distributing to the employee. To comply with IRS regulations, the copies must be cut prior to giving them to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/968-automated-process-reissued-2009-form-w-2-wage-and-tax-statementProcessing of Paper Tax Returns
… processing the State's approximately 10.9 million income tax returns. About 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State Finance …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsControls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … problem, but was ultimately not needed. Two checks have no information other than check number in the electronic … Consider reducing the petty cash fund to a more reasonable limit, such as $1,000. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… Education Department (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLow-Income Housing Trust Fund Program
… Purpose To determine whether Low-Income Housing Trust Fund Program … are being awarded and disbursed in an efficient manner to help meet the State's critical low-income housing needs. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programOpinion 2006-10
… of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the maximum amount to be expended for establishment of a water district, even though the increased amount will be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… Board of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back … towns and cities all or a portion of the types of expenses connected with elections and matters preliminary or relating … a provision of law, such as Election Law, §4-136(1) and (2). 1 In reaching this conclusion, we also noted that, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… report by State Comptroller Thomas P. DiNapoli highlights the higher education sector’s importance to New York’s local … institutions employed over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has … pandemic. “The higher education sector brings tremendous value to the state and regional economies through employment, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsLow Income Home Energy Assistance Program – Federal Funding and New York
… Eligibility and benefits are based on income, household size, the primary heating source of the household and the … household is $3,322; the limit increases with household size up to a maximum of $9,952 for a household of 13 people. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfPrivacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdfPrivacy and Security of Student Data (2021-S-29) 180-Day Response
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29-response.pdfComplaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdf