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Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax monies to reimburse active members of the department for mileage expenses incurred in performing … fire insurance tax monies to reimburse active members of the department for mileage expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- Compensation (salary in town charged only to … town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside … clerk, town superintendent of highways and town building inspector are raised by taxes levied on the entire area of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; GENERAL CONSTRUCTION … Whether the offices of a noncharter county are required to be kept …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a description of the item … licenses for a particular application and incur penalties as a result. The accuracy of inventory records should be …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesSelected Safety and Security Equipment at Train Stations
… continuously monitors the CAIs and an alert issued in the case of an operational defect. When an alert lasts 15 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s Office (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on the … To determine whether the Queens County District Attorneys Office provided proper oversight of persons convicted of Driving While Intoxicated …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Adult Protective Services Programs
… adults (age ≥ 60 years) in the United States experiences elder abuse, including physical, sexual, or psychological … well as financial exploitation or neglect by caregivers. Elder abuse also often goes undetected; only 1 in 24 cases …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… are critically important to the health of New York State’s environment and agricultural economy. The State has more … acres of agricultural production, and many of the State’s leading crops – such as apples, cabbage, and berries – rely … – a highly contagious and very destructive bacterial disease), exposure to pesticides and other chemicals, and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … a robust cybersecurity measure fosters a culture of security awareness among staff and students. Continuous … often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive information, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … perks and other benefits. The board said they are acting on our recommendations and I urge them to continue to tighten … and Rochester. It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot … is responsible for. For example, despite acknowledging the need for specific training on how to detect phishing and … CIRT’s activity is on a by-request basis or when areas of need are identified. Failure to conduct proactive outreach …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… its budget priorities during the COVID-19 pandemic to help address pressing needs, but some new critical … programs and services may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. … current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. “The mayor’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… did not prepare monthly cash flow forecasts to estimate funds available for investment or solicit interest rate … of the actual financial condition of the general and sewer funds. The board also did not adopt or develop comprehensive, …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-32
… is given at least thirty days prior to the anticipated date of availability and shall be for fair and adequate …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… the provision of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); MUNICIPAL HOME RULE LAW, §§10(5), 34(3)(b): There is no statutory authority for a … basis. Further, a county may not authorize, by local law, the imposition of such a charge-back, nor may it by …
https://www.osc.ny.gov/legal-opinions/opinion-93-13IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or … funds for awards that are closed; Monies returned by grant recipients due to audit disallowances; Cost … charged to an appropriation that was provided to control grant expenditures since such charges are reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and … employer contributions, and changes in the net pension liability and related ratios. The government-wide financial … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … requirements: (1) have worked the required amount of time under Social Security, the Railroad Retirement Board, or … address this, the federal Social Security Administration (SSA) has a policy that allows Medicaid recipients who are age …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… earned during shifts that begin at or after 11:00 pm on 11/03/2021 and at or before 10:59 pm on 03/31/2022. For any shift that begins at or after 11:00 pm on 03/31/2022, the overtime rate shall revert to the rate in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certain