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IT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… School District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … South Orangetown Central School District – Network User Accounts (2022M-24), released in August 2022. The audit … followed by all departments. Always review network user accounts to determine whether they were still needed. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Statewide Local Sales Tax Collections Up More Than 21 Percent
… weak, with sales activity still recovering from the first wave of the pandemic. However, collections were also strong …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in … have subsided. Local officials should plan for sales tax revenue with more stable and modest growth rates.” Local … was boosted by increases in domestic and international tourism, which approached pre-pandemic levels this past …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Forms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a … questions while completing the RS2417-A. Recertification of the Record of Activities (RS2419) If your elected or … (ROA) Template This template allows officials to easily log their daily activities, including the duties performed, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… students returned to their classrooms on their own. How Incident Reporting Works Under the 2000 SAVE Act, state Education Law … all school districts to file annual Violent and Disruptive Incident Reports (VADIRs) with SED. In New York City, schools …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsTax Cap Compliance
… completing the Tax Cap Compliance form – Select option 3. Email us at [email protected] …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. CITIES -- Powers and Duties (authority to establish financial disclosure requirements for housing … financial disclosure requirements) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); Public Housing Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 93-32
… disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain … 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and financial affairs … access to annual financial disclosure statements filed with the local board of ethics by municipal officers and …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-8
… You further state that, at the time of the commissioner's appointment, the not-for-profit corporation had a contract … was a member of the corporation. Several months after his appointment, he relinquished his membership in the … village and school district to adopt a code of ethics setting forth for the guidance of its officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: School Bus Safety Needs Improvement
… upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug testing, and that school bus safety drills and inspections are done. "When parents …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementVendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingConflicts of Interest of Municipal Officers and Employees
… a contract. Examples of contracts include purchase or sale agreements, construction agreements and service … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result … standards of conduct for the guidance of a municipality’s officers and employees.1 A code of ethics must address …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 97-17
… (authority to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public … (authority to establish financial disclosure requirements for city and county public library) GENERAL MUNICIPAL LAW, … to promulgate an annual financial disclosure form for completion and filing by library officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… -- Disposition (fines and penalties imposed by town justice with respect to violations of traffic control signals … (fines and penalties imposed and collected by a town justice with respect to violations of a suburban town's speed … all fines and penalties imposed and collected by the town justice with respect to violations of traffic control …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Division of Housing and Community Renewal Bulletin No. DH-119
… Chapter 76 of the Laws of 2018, which implemented the 2016-2021 Agreement between the State of New York and DC 37, … grade on the payment effective date based on the 04/01/2021 Salary Schedule (currently in effect) are eligible for … date; and Did not receive a performance advance in October 2021. Promotion Recalculation Employees who would have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceMore About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement … 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planElectronic Documents Submission System (EDSS)
… Rico and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov Mail … the State Comptroller Bureau of Contracts 110 State Street Albany, NY 12236 …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss