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Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted individual (or group of … transfers are initiated and directed to bank accounts in the United States or foreign countries. Despite financial …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… New York State Comptroller Thomas P. DiNapoli, on behalf of the New York State Common Retirement Fund … the environment and to human rights create risks for our pension fund's investments and should be addressed as part of …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyAuditing Travel/Conference Claims – Travel and Conference Expense Management
… represents a lawful charge against the local government or school district. The auditing body or official 9 should be looking … slightly between different types of local governments and school districts. However, the general questions described …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsTown of Sherburne – Budgeting (2025M-3)
… During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV … which underestimated revenues in total by $3.1 million for the highway fund TOV and $257,000 for the general fund TW. The Board also adopted budgets which …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects? Audit Period January 1, 2023 – February 3, 2025 Understanding the Program Industrial Development … projects with project costs totaling $102 million to the New York State Authorities Budget Office, including one active …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of a water district for the removal and retention by the …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- … to be installed at an intersection of a local road and a State highway located near the firehouse. The system would …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 98-12
… was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" funds are … city taxes and school taxes are raised from different tax bases (see Real Property Tax Law, §§458[1][3], 458[2][d][i]; 1973 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-56
Whether the Town of Fallsburg pursuant to chapter 791 of the laws of 1972 may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official business
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 91-45
… It has been held that the town supervisor may not make any payment for highway repairs and improvements in the absence …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2002-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to private organizations) PUBLIC CONTRACTS -- Contracts Not Requiring Competitive Bidding (contract for services … consideration for such services under the contract. You ask whether a town may pay a small "stipend" to one or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-37
… is not a bona fide sale, but rather a gift in violation of article VIII, §1 of the State Constitution (see 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 2010-3
… contract to state a "definite sum to be paid each year for all of the services to be rendered thereunder." 2 … Law § 184 [3]), or for an initial term of one calendar year or less subject to renewal(s), in total, not to exceed … 7 NY3d 844, 823 NYS2d 773; 2002 Op St Comp No. 2002-16, at 36; 1980 Op St Comp No. 80-271). To avoid contravening …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-1
… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); … REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 88-66
… "a work prepared by an employee within the scope of his or her employment; or a work specially ordered or commissioned …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 90-32
… if the town is obligated to build the shed as a result of an enforceable determination of the DEC, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… expenses and reimbursement for meals or other food served at meetings. Was the purchase made by using a State, county …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers … Clarke v Town of Russia , 257 AD 703, 15 NYS2d 415, revd on other grnds 283 NY 272; 1980 Opns St Comp No. 80-141, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 91-27
… on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public … any general law. A "general law" is defined as "[a] state statute which in terms and in effect applies to all counties, … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 89-18
… in light of the public policy concerns discussed in that case, it appears that an officer or employee, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-18