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Opinion 94-12
… This opinion represents the views of the Office of the State … zoning, building code or other similar requirements. This is in reply to your letter concerning a proposed lease … lease. In the absence of any specific statutory direction, this Office has previously concluded that the lease must be …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Local Government Ethics
… Legislative Program Legislative Session 2021-2022: Local Government Ethics – A.8505 (Thiele) – Relates to … employees, codes of ethics and boards of ethics; permits local codes of ethics to prohibit activities expressly … and employees codes of ethics and boards of ethics permits local codes of ethics to prohibit activities expressly …
https://www.osc.ny.gov/legislation/local-government-ethics-1Baldwin Public Library – Payroll (2013M-335)
… July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Henrietta Fire District – Financial Condition (2021M-27)
… budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s … (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the Fishers …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128DiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… New York City lags behind the rest of the state and nation in regaining the jobs lost from the onset of the pandemic in March and April 2020, according to an … today. By March 2022, the city recovered just under 71% of jobs lost, while the rest of New York state has regained …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceDiNapoli Releases Bond Calendar for Third Quarter
… approvals required by law. The collection and release of this information by the Office of the State Comptroller is …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-15
… This opinion represents the views of the Office of the State … and exclusively" applicable to a part-town activity). This conclusion is consistent with the general rule with …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Trash Can Free Stations Pilot Program
… To determine if Metropolitan Transportation-New York City Transit officials effectively evaluated the various … The Metropolitan Transportation Authority (MTA) New York City Transit (Transit) provides rapid transit services. It … Pilot Program” (or Pilot Program) to reduce refuse in the City’s subway system by removing the garbage cans from the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programSmall Businesses and the Economic Recovery: Work in Progress
… recent week for which data are available. FIGURE 1 – Share of Small Businesses Reporting Negative Effect from … that are similar to the national average. FIGURE 3 – Share of New York Small Businesses Surveyed Reporting … Business Pulse Survey Another challenge is that a growing share of small businesses in New York have reported supply …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to the … by the District. The Department is operated in accordance with its by-laws, and is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Fire Company #2, Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of … March 31, 2012, the Company received approximately $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205DiNapoli: Drastic State Revenue Shortfall in April
… significant revenue declines occurred for New York in April as a result of the COVID-19 pandemic and the three … to reduce most local assistance and state agency spending in order to maintain budget balance. The budget is deemed out … spending reductions or other options. Other items of note in the report: On an all governmental funds basis, PIT …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilCopenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Unified Court System Bulletin No. UCS-120
… the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary Insurance Program. … Code 380 . Note: The vendor will submit all transactions for enrollments, cancellations, and/or changes via electronic … the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-120-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-101
… Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary Insurance Program. … Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-98
… files from AFLAC to start, change or cancel deductions for this insurance program. Agency Actions No agency action is required. Questions Questions regarding this bulletin may be directed to the Payroll Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-98-change-eligibility-aflac-voluntary-supplementary-insuranceEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, … Data System (HERDS) within the required time period. This final report includes eight recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, … sampling and testing on the District’s website. This final report includes eight recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14