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Opinion 89-15
… PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and property damage) FIRE … that the party receiving fire protection pay for any increases in the cost of VFBL insurance attributable to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 88-22
… cost of construction of park facilities undertaken solely for the purpose of increasing the possibility of obtaining state and federal aid for a sewer district project may not be included as part of … treatment plants in two sewer districts and has applied for State and Federal aid in connection with the projects. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract award to contract closeout, any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewState Agencies Bulletin No. 138
… on PaySR panels and to provide agency instructions for correcting invalid addresses Affected Employees All … Date Immediately Address Panels Explained Address used for Tax Information Path: Administer Workforce - Administer … employee's address is correct and up-to-date. Address used for Paychecks/Advices Path: Compensate Employees - Maintain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses … to children with disabilities who are between the ages of three and five years. In addition to owning and operating …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… careful short- and long-term budget planning is needed for the district to avoid a worsening financial situation.” … the school district in “significant fiscal stress” for both 2013-14 and 2014-15 fiscal years. The school did not … unanticipated needs or to provide necessary cash flow for operations. The district had negative unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsState Agencies Bulletin No. 331
… of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2006-3
… town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or … thereof or the space above or under them or any of them, for any specific purpose authorized by law upon such terms … rule, unless a statute provides otherwise, and except for revenues received as a result of a part-town function or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-30
… in the opinion. PERSONAL PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract) … under a contract with a private non-profit organization to provide senior citizens bus transportation, a town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-30English Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Agencies Bulletin No. 922
… Immediately OSC Actions OSC has populated the county value for employees who reside in postal codes that fall entirely … match the county value. While the postal code may be valid for New York City, the county is not valid for the postal code. Either the county field or the postal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageSecurity Over Critical Information Systems
… and student records. The Department is responsible for safeguarding its data and for ensuring the confidentiality, integrity, and availability …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsForms and Resources – Reporting Elected and Appointed Officials
… Use this form to establish a standard work day for your elected and appointed officials. Form includes … and 315.3) Definitions and general reporting guidelines for employers who participate in NYSLRS. Elected and … 315.4) This legislation outlines reporting requirement for elected and appointed officials. Record of Activities …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesFiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdf