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IT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsProcurement and Contracting in New York
… as a state vendor, review documentation requirements and bid protest decisions or research vendors. Resources … contracts, helps ensure fairness in State contracting and protects the interests of the State and its taxpayers. Resources How to Protest a Contract Award …
https://www.osc.ny.gov/state-agencies/contractsContract Advisory No. 31
… approval is as follows: Purchases from an OGS centralized contract that require a specific mini-bid contract identification number SFS users will create a contract transaction in the SFS using the contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsAccounts Payable Advisory No. 37
… the SFS as follows: Procurement Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE Reports > Purchasing > … is filtered to “VISAP”. Travel Card transactions SFS Main Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE > Purchasing > …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, … fire department treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure … Summary The Treasurer did not properly deposit, disburse, record and report Department funds. As a result, the Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Opinion 2005-3
… p 1; 1971 Opns St Comp No. 71-1033, unreported; see also Lake George Steamboat v Blais , 30 NY2d 48, 330 NYS2d 336; 10 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (calculation of the cash value of accumulated, unused vacation leave payable upon retirement) GENERAL MUNICIPAL LAW … The applicability of General Municipal Law 207m to the calculation of the cash …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 89-32
… OF INTEREST -- Approval of Contracts (issuance of check by county treasurer) -- Leases (contract between county and … corporation of which county treasurer is stockholder) -- Stock Ownership (county treasurer as stockholder) GENERAL … a county treasurer would have a conflict of interest by virtue of the county's renewal of a lease of a gravel pit …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 92-43
… repair and maintenance of bridges and to control snow and ice. The policies and procedures may reference the … to require the adoption of policies and procedures which address the solicitation of competition by political …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 91-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … involvement in, or relationship to the project. Article 18 of the General Municipal Law (§800, et seq .) contains the … §801), and none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). If an …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2002-2
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award … LAW §§215(4), (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a … 216[1], [2], 216-a). The purpose of these programs is to facilitate the recruitment and retention of volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… executive accused of pocketing taxpayer dollars intended for public services and capital improvements in New York … the state of New York and the United States using her not-for-profit corporation, Angeldocs, Inc. Angeldocs received a … the twelve government grants by filing fraudulent requests for reimbursement and making false statements to the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonOpinion 90-16
… see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of Village of Lansingburg , 43 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-52
… and advisory board to coordinate the activities of volunteer ambulance corps within the county (1987 Opns St … regulation of the actual delivery of services of private volunteer ambulance corps as may be done for fire services in … to provide flexible, diverse and high quality training opportunities which are reasonably available, particularly to …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-74
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … of a memorial monument for veterans of the armed forces. It provides further that: "The governing board of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … You ask whether a town may agree to pay rent to the town tax collector, clerk, justice and supervisor for the use of a … Whether a town may agree to pay rent to the town tax collector clerk justice and supervisor for the use of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 97-6
… impose by local law a surcharge not to exceed 35 cents per access line per month on the customers of every telephone corporation providing local exchange access service within such municipality (County Law, … the costs associated with obtaining and maintaining the telecommunications equipment and the telephone services costs …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 91-51
… for which collected . ( id .; emphasis added). Thus, upon receipt of sewer district benefit assessments, the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 94-25
… an active volunteer firefighter accumulates at least 50 points. Points must be granted for the performance of certain … is not a fire company. Therefore, it is our opinion that points may not granted pursuant to section 217(c)(v) for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25