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Opinion 93-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for … charge. You ask whether the cost incurred by a village in transporting an individual from a village justice court to a county jail, after the individual has been arraigned in village justice court and committed by the village justice …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Area #2 – IT Security Training and Awareness – Information Technology Governance
… is essential to securing electronic data and IT systems. Local governments and schools cannot protect the … harm or financial losses. They may have been fooled via social engineering scams 8 into providing their passwords, … IT security training and maintaining IT security awareness does not have to be a formal, elaborate and expensive …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessIX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process … (PC) and Commitment Control (KK) Modules in the SFS are used to meet disaster accounting and budgeting requirements … The Disaster Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… that, with rising sea levels, the range and depth of storm surge will increase across New York City. With the sea level … to continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s infrastructure … Transit is required to conduct inspections of its storm surge mitigation equipment prior to hurricane season and in …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… were complete and accurate or reconcile fuel records to confirm proper usage. Discrepancies included 1,128 gallons … the council with monthly financial reports, such as budget-to-actual comparisons, cash balances or fund balance … city manager did not provide year-end financial reports to the council. Auditors found that over 4,000 transactions …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… . The Paris agreement sets a goal to limit the increase in global average temperature to well below 2°C above pre-industrial levels and pursue efforts to limit temperature increases to 1.5°C. In order to meet the 2°C …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… A new report by State Comptroller Thomas P. DiNapoli highlights the challenges New York’s higher education sector is facing, including a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines … A new report by State Comptroller Thomas P DiNapoli highlights …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between … and January 2024, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Homelessness … the rest of the nation. The large spike was driven by New York City and the influx of asylum seekers, but the rest …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the … than five employees grew over 10 in New York City during the COVID19 pandemic according to a report released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65The Common Retirement Fund – Employer Contributions and Rates
… Over this same period, employer contributions represented 25 percent of the Fund’s assets and employee (member) … Fund’s mission, values and investment philosophy . Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundMaximum Reportable Days – Legacy Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… broader impact of these proposals. The Medicaid Redesign Team is faced with the challenge of identifying $2.5 billion …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials accurately paid salaries … Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Background The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… of Audit The purpose of our audit was to determine whether employee compensation was accurate, supported and properly … year totaled approximately $11.5 million. Key Findings Employee compensation was not specified in the collective … documentation. The former Superintendent established employee compensation without adequate Board oversight. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an … Walton Fire District Financial Operations 2017M238 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Valley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19