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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 … -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on … Whether the salaries of the town supervisor town clerk town superintendent of …
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 … the Friday immediately following Thanksgiving and, if so, what particular support staff is required to report to work … offices on the day after Thanksgiving. With respect to what particular personnel must be present on the day after …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 91-3
… the highway superintendent, not inconsistent with law, so long as the duties do not interfere with, diminish or impair the … to highway equipment, the highway superintendent controls how, when and where highway equipment is to be used so long …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Protection of Managed Pollinators (Honey Bees)
… by insects. These crops’ plants use pollen to produce a fruit or seed and cannot reproduce without pollen carried to … few. Therefore, honey bees are the United States’ primary commercial pollinator. Beekeepers are generally private … levels for diseases or parasitic organisms and following up on treatment recommendations; Considering the use of …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… This increased funding is for street homeless programs and shelters ($303 million), education enrichment programs … Yorkers ($75 million) and expanded slots for the Summer Youth Employment Program ($57 million). Also, public safety … implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update …
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
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … in assessing progress. Additionally, the agency needs to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… other individuals without the oversight required by state rules, according to an audit released today by New York State … top of the organization for establishing and following the rules, and poor documentation. DiNapoli urged the OTB to seek … other individuals without the oversight required by state rules according to an audit released today …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective … for the period from April 2017 through December 2020 and the relevant work completed through April 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOpinion 90-18
… for the acquisition of goods and commodities (see, e.g., Exley v Village of Endicott , 74 AD2d 96, 427 NYS2d 68, … for below the monetary threshold of section 103 (see e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, … the privilege against self-incrimination contained in the 5th amendment to the United States Constitution ( Lefkowitz v …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… for each piece of computer hardware should include a description of the item including the make, model and … 9 that no student data be shared with third parties without an agreement that complies with federal and State … 121.2(c) 10 Software typically comes with a license that grants end-users permission to use one or more copies of the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Agencies Bulletin No. 1854
… and NS positions (Grade 600), which are equated to a grade (Grade 001-037) and whose annual salary is below the … 2020 PEF Performance Advance provided the employee: Is in a BU05 position on the payment effective date; and Has … the effective date of the return from leave transaction is after 09/24/2020 (Institution) and 10/01/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven … effectively managed the water and sewer funds financial condition to ensure the sustainability of current and future …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Chenango Valley Central School District -- Budget Review (B19-4-2)
… the 2019-20 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Frankfort - Board Oversight (2018M-58)
… controls to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed … controls to provide oversight. Ensure that claims are retained and include proper supporting documentation …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58CUNY Bulletin No. CU-451
… a health insurance rate change in paychecks dated July 12, 2012 Effective Date(s) Institution paychecks dated August 9, 2012 Background The City University of New York Benefits … that went into effect in the paychecks dated July 12, 2012 should not have become effective until the paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentCity of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to … projections in the proposed budget are reasonable. The City faces potential increased salary costs when one of its …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the … Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … by an elected three-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year … totaled approximately $150,000. Key Findings The general fund’s year-end total fund balance increased by 46 percent …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13