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Opinion 93-29
… defines the term "newspaper" as follows: In any case in which notice of any fact is required by law to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v Erie …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… or contract with providers to operate them. As of October 2021, the Office oversees 627 shelters and 195 shelter … for calendar year (CY) 2017, $2 billion for CY 2018, $1.9 billion for CY 2019, and $2.1 billion for CY 2020. Since … end of September 2019, well into the budget year. This can result in costs exceeding approved levels or in the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerAnnual Audit
… totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-audit15-Day Prompt Payments for Small Businesses
… a proper electronic invoice against a purchase order. If payment is made after 15 days, the qualified small business … complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you … and (5) employ 200 employees or fewer at the time of the payment. To certify: Log in to the Vendor Self-Service …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesExtended School Day Program
… if the State Education Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the terms and conditions of the contracts …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programPersonal Income Tax and Property Tax
… and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxOther Bulletin No. 55
… The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-55-hold-april-2020-state-university-construction-fund-scfTown of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
https://www.osc.ny.gov/retirement/publications/1526State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
https://www.osc.ny.gov/retirement/publications/1525Saranac Central School District – Student State Aid (2023M-91)
… special education students. Review all identified unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Keene Central School District – Transportation State Aid (2021M-63)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings … in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Opinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … special districts only becomes effective after the period for filing a petition requesting a referendum has expired or, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Cybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdfCitywide Payment Services and Standards – Controls Over Payments (2022-N-2)
To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n2.pdfOpinion 2000-7
… abstains from voting on matters relating to the contract. You ask whether a member of a fire district board of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7