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Opinion 88-37
… 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased to replace a … city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Subway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides passengers service on all of … Interest Metropolitan Transportation Authority – New York City Transit: Train On-Time Performance (2014-S-56) … To determine whether New York City Transit provides passengers service on all of its lines …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentArea #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software program … aware that State Education Law and Regulations14 require student PII be password protected when transmitted electronically to parents or eligible …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… and investing. They become better equipped and informed to make important financial decisions in the future that … learn age-appropriate topics about money; its value; how to save, invest and spend; and how to budget as the … the course’s standards provided “vital life skills that apply to all students regardless of gender, race, or …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … Health Law and Department of Health (DOH) regulations. 3 We determined 20 water outlets (16 shower outlets and four … and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Oversight of Information Technology Consultants and Contract Staffing
… IT products and services that support the mission of the State. ITS procures services through consultants and contract … and conditions for all ITS contracts – outlined within the State ITS Standard Contract Clauses. Key Findings We found … the PCR was necessary or in the best interest of the State. Furthermore, ITS did not obtain appropriate OSC …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 generated by the town’s senior center, … The former recreation director in the town of Fishkill allegedly misused as much as $50000 generated by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… The New York City Department of Health and Mental Hygiene (DoHMH) did not always inspect … this audit demonstrate the need for the city's Department of Health and Mental Hygiene to live up to safety standards … The New York City Department of Health and Mental Hygiene DoHMH did not always inspect …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysUnified Court System Bulletin No. UCS-46
… check dated June 20, 2001 There will be no direct deposit for this payment Background Information Chapters 69, 70, and … bargaining units in the Unified Court System, provide for Uniform Allowance payments to eligible employees. Payment … Criteria There are various Uniform Allowance payments for employees in Bargaining Units SY, SR, DR, F8, 87 and G9. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentCompliance With the Safe Schools Against Violence in Education Act
… accurately reporting statistics on crime and incidents to the State Education Department (Department). We also assessed whether the Department has used incident data to identify school … prevention and response programs. Our audit covered the period July 1, 2011 through June 16, 2014. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … county’s custody that should have been turned over to the State Comptroller’s Office as abandoned property. Village of … should be paid for fire protection services. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XII.6.E Making an Emergency Payment – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to vendors when an emergency procurement exists and the vendor cannot be … This section informs Business Units how to process vouchers to vendors when an emergency procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Agencies Bulletin No. 1891
… All other fields should be “0” or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be “0” or blank (see screen shot below). Save the page. If the employee has also not … other subsequent fields should be set to “0” (see screen shot below). These same selections should be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021DiNapoli: Fewer Counties Exceeding Tax Cap
… I believe the financial decisions for county leaders next year will be especially difficult.” The tax cap, which first … total property tax levied by these counties over the four-year period was $21 billion, which is $357 million under the … exceeded the tax levy limit. That number has declined each year since – 14 counties in 2013, 13 counties in 2014 and six …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… In addition, it is the MTA’s practice to approve a taxi, black car service, livery, or voucher authorization to … delivery to its customers were met. DiNapoli made a series of recommendations to the MTA to address these issues, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableState Agencies Bulletin No. 2000
… certifying their payroll as instructed in Payroll Bulletin No. 1420 - New Procedures for Electronic Certification . … State Agencies Bulletin No 2000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1985
… All other fields should be ‘0’ or blank (see screen shot below). Save page. Navigate to the State and Local Tax … other subsequent fields should be ‘0’ or blank (see screen shot below). Save page. If the employee has also not … other subsequent fields should be set to ‘0’ (see screen shot below). These selections should also be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022DiNapoli: 59 School Districts in Fiscal Stress
… school districts in “significant fiscal stress,” nine in “moderate fiscal stress” and the remaining 48 as “susceptible … whether a district is in “significant fiscal stress,” in “moderate fiscal stress,” is “susceptible to fiscal stress,” … and Wyandanch (Suffolk). The nine districts considered in “moderate fiscal stress” were Amityville (Suffolk), Bedford …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Agencies Bulletin No. 1895
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Audits
… Between December 2018 and May 2019, auditors noted that train service personnel did not collect non-commutation fares … Transit: Selected Safety and Security Equipment at Subway Stations (Follow-Up) (2016-F-17) An audit released in March … of the training curriculum established for its train crews, and that train operators and conductors did not …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits