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Opinion 90-33
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint … officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board … board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33IT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsCity of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Child Protective Services (2013-MS-5)
… child abuse and neglect reports; to protect children from further abuse or neglect; and to provide rehabilitative …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Rochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 1912
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … be lapsing on 06/30/2021 and will no longer be available for payroll charges. Effective Dates This will be effective … SFS will need to be completed before 06/17/2021 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsOverview – Contribution Stabilization Program
… a ten-year period. Once an employer elects to participate in the CSP, their contributions are based on the graded rate system regardless of whether they choose to amortize in any year. The program was designed to help the State and … Recession. The program limits the increases or decreases in contribution rates from year to year. This means employers …
https://www.osc.ny.gov/retirement/employers/csp/overviewContract Advisory No. 16
… OC number used to obtain OSC approval should be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is … including emailing and mailing information, can be found in the GFO section referenced below. [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thOpinion 91-52
… of local residents) GENERAL MUNICIPAL LAW, §103; MUNICIPAL HOME RULE LAW, §§10, 33; STATE CONSTITUTION, ART 1, §11; … would also authorize the county to impose sanctions upon contractors found to be in noncompliance, including the … construction projects for up to three years. Municipal Home Rule Law, §10(l)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Beacon City School District -- Budget Review (B6-15-4)
… with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … limit because it includes a tax levy of $36,262,918, which is within the limits established by law. Key Recommendation … the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… comparable, and reliable information, across the marketplace, will greatly improve the state pension fund's … so they can be profitable and successful in the global marketplace. To do so requires us to have the information …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalOperational Advisory No. 6
… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… and climate resiliency efforts include investments in its infrastructure, institutions and local amenities, … budget pressures and making sustainable investments in infrastructure and services will be key to Kingston’s … our efforts to maintain economic stability while investing in climate solutions, planning for the future, and finding …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingApproved State Contracts and Payments for August 2017
… $2.2 million with Excelsoft Technologies Inc. for a civil service exam management system. Long Island … Conservation $1.5 million to Ecology and Environment Engineering PC for statewide environmental engineering services. Gaming Commission $1.7 million to …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017DiNapoli Report Examines Troubling Child Poverty Trends
… the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering number of children live in poverty in New York,” DiNapoli said. … government have the solutions to lift more children out of poverty, and we should act with urgency to use them.” …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsState Agencies Bulletin No. 1948
… . The list is sorted by Department ID, then by employee name in alphabetical order. This list is in place of the NHRP709 Mass Salary Exception Report. This is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,696 … for remediation at the Saranac Lake Gas Company facility in Franklin County. $1.1 million with General Roofing … LLC for roof rehabilitation at the DEC Training Academy in Oswego County. Office of General Services – Design & …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchOpinion 97-2
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … GENERAL MUNICIPAL LAW, §§92-a, 119-o: A school district may not reimburse a former school board member who … the extent inconsistent. You ask whether a school district may reimburse a former school board member who participates …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 93-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and … local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32