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New York State Department of Health: Creating Healthy Schools and Communities Program
The objective of our examination was to determine whether payments the Department of Health made for the Creating Healthy Schools and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant contracts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/doh-examination-of-payments-under-the-creating-healthy-schools-and-communities-program.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfDiNapoli: The State May Have Your Money
… New York State Comptroller Thomas P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being held by his … be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… local sales tax growth statewide. Still, the city’s growth rate fell from a 4.8 percent growth rate for the same period in 2014. The Capital District had … had an increase of 8.4 percent, which was due in part to a rate change. Hamilton and Washington counties also saw …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Opinion 88-25
… of the town, and whether the town board may impose fees for use of the district by other than inhabitants. In … wholly at the expense of the district and are exclusively for the benefit of the people within the district ( … and expend such amount of money as may be necessary for the proper maintenance of such park for the use, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… to 3.6 percent in FY 2016 after growing at an average rate of 6.9 percent during the five prior fiscal years. The … the financial plan period, more than twice the inflation rate; Debt service is projected to increase by 38 percent by … the capital program and the city’s conservative interest rate assumptions; and Despite the city’s efforts to slow the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOpinion 89-44
… village justices) VILLAGE LAW, §§3-301(2)(a), 4-410; STATE FINANCE LAW, §99-a; UNIFORM JUSTICE COURT ACT, §2021: Acting … Pursuant to statute, an acting village justice "shall serve when requested by the village justice or in the absence … received in the performance of their duties (see State Finance Law, §99-a, Uniform Justice Court Act, §2021 and Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 89-58
… and, if so, whether the use of the facilities in the new district may be limited to the owners of property within … and if so whether the use of the facilities in the new district may be limited to the owners of property within …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 93-30
… Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after … sheriff, a village transports the individual to the county jail because the sheriff is unable to do so, the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30XII.2 Expenditure Policies – XII. Expenditures
… prior to payment in order to prevent and detect fraud, waste, and improper spending. As a result of this … prior to payment in order to prevent and detect fraud waste and improper spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no revenue growth, making it … Thomas P. DiNapoli. “New York’s municipal governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and school districts are coping with tax cap and tax freeze initiatives that limit …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthVillage of Hudson Falls – Information Technology (2025M-10)
The Village Board Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures In addition the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of ser
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Division of Diversity Management
… a leadership model for addressing diversity issues in the public sector. The Division: provides guidance throughout the … a leadership model for addressing diversity issues in the public sector …
https://www.osc.ny.gov/about/division-diversity-managementNew York State Comptroller DiNapoli Statement on Martin Luther King Day
… The Rev. Martin Luther King’s life mission was to bring equal opportunity for all people in … The Rev Martin Luther Kings life mission was to bring equal opportunity for all people in …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayArchived: Legislative Session 2021–2022
… 16, 2022 as Chapter 720 of the laws of 2022 – A.7730/S.6619-A (Abbate/Gounardes) – Increases the age at which the … of Information Technology Services to notify, within 24 hours following the discovery of a data breach or receiving … the state insurance fund by the state comptroller. Natural Gas Damage Compensation Fund – A.7282 (Englebright) – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Archived: Legislative Session 2019–2020
… consent. Investment Standard for NYS College Choice and NY ABLE Programs – S.6464 (Stavisky) – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2017–2018
… Chapter 48 of the Laws of 2017 – A.2384 (Abbate) / S.4759 (Golden) – Provides employers with a tailored graded … 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 … 368 of the Laws of 2017 – A.8092 (Abbate) / S.5256-A (Golden) – Standardizes the reporting period for which the …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 2002-9
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private … bidding monetary threshold) REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of individuals to … recovery facility, or for the processing or disposal of solid waste. For this purpose, a solid waste …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9