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Opinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … to village residents solely because those residents are not served by the village water or sewer systems. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 89-16
… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise … to pay for the publication of a fire department or company newsletter, the moneys may be expended by the treasurer for … expended to pay for the publication of a fire department newsletter. Sections 9104 and 9105 of the Insurance Law, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Selected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsState Agencies Bulletin No. 1029
… provided the eligibility criteria defined below are met: Department of Correctional Services: Deputy Superintendent of … and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 Director, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1029-2010-uniform-cleaning-and-maintenance-allowance-employees-designatedBusiness Services Center Shared Services
… the administrative transactions that it processes for its State agency customers. The audit covers the period September 27, 2012 to September 12, 2016. Background The State’s 2012-13 budget, at the suggestion of the Spending and … Center would significantly improve the State’s performance on metrics such as timeliness, accuracy, and cost per …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Agencies Bulletin No. 1117
… provided the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy … and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 Director, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1207
… provided the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy … and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 Director …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1207-2012-uniform-cleaning-and-maintenance-allowance-employees-designatedSUNY Bulletin No. SU-108
… Purpose To notify agencies of the new Earn Codes WIN, XWS, YWS and ZWS and provide … working the Winter Session Effective Date(s) Beginning of Winter Session as determined by each campus Employee … Winter Session payments for non-resident aliens, one of the following new Earn Codes must be submitted on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterOpinion 90-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure financial reports are accurate and reliable. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2093
… Employees Tier 6 VDC members are affected. Background On March 16, 2012, the Governor signed legislation creating … April 2013, employee contribution rates are to be based on an employee’s annual wage as required by legislation. Once … of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier of the two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcSecurity Self-Assessment – Information Technology Governance
… arranging for additional training or a refresher in the near future. Likewise, if only a small handful of computer … the answer provided. For example, if an up-to-date list of computer hardware is maintained, you could obtain a … its operations). This would help you assess whether the list is truly up-to-date. For example, if the inventory of …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Hochul to sign legislation that passed both houses at the end of session enhancing transparency and accountability … emergency, such as those that were not made transparent to the public during the COVID pandemic, as well as those contracts that are … Hochul to sign legislation that passed both houses at the end of session enhancing transparency and accountability …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of a fire district’s budget. The Board is responsible for establishing and approving all salaries and hourly wages … reader) to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Oversight of School Safety Planning Requirements
… school shooting in Parkland, Florida highlight the need for schools to remain vigilant against threats to student and … (Building Plans). The Law outlines general requirements for the plans, but the specifics are left up to safety teams … School Districts’ compliance with the requirements for school safety planning and, consequently, does not have …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) properly … used those vehicles solely for official State business. The audit covered the period April 1, 2016 through May 1, … To determine whether the Office for People With Developmental Disabilities …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… revocation, and restoration of driver licenses; traffic convictions; and reportable accidents. Key Findings Because OPWDD drivers repeatedly failed to obey traffic rules, many vehicles assigned to transport OPWDD’s … vulnerable clients were issued violations for serious traffic infractions, such as running red lights and speeding …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Franklin County is located in northeastern New York and has a population of approximately 51,600. The County is … system access is granted to employees appropriately and prohibit employees from modifying their own time records. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … Key Findings The bylaws do not specify who is responsible for approving bills for payments and for reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49