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Opinion 91-37

… parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC REGULATIONS -- Parking Regulations (disposition of … parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) VEHICLE AND TRAFFIC LAW, §§235, …

https://www.osc.ny.gov/legal-opinions/opinion-91-37

State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24

… funding of critical programs in jeopardy. There is still too much spending through lump sums without details, and the …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24

Human Resource Practices

… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … the loss of university property. Key Findings Insufficient HR monitoring and oversight and inadequate or poorly enforced …

https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practices

DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years

… vacancies to HPD as required. At Woodlawn in the Bronx, only 15 of the 80 available apartments were awarded as of … There were 24 units set aside for homeless individuals but only 11 were occupied as of July 2022. HPD officials and the …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years

XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement

… incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel reimbursements, considering the employee’s tax home and official station; and The responsibility to: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-station

Opinion 89-19

… granted by this section with respect to counties applies only to those fees paid by a county to the clerk of that … by town public welfare officials. It appears this is the only provision in the Social Services Law denominating a …

https://www.osc.ny.gov/legal-opinions/opinion-89-19

TAPping in: Is the Tuition Assistance Program Still Meeting Need?

In academic year (AY) 2024-25, about 295,000 undergraduate students benefited from TAP –more than one-fifth fewer than in 2008-09.

https://www.osc.ny.gov/files/reports/pdf/tapping-in-is-the-tuition-assistance-program-still-meeting-need.pdf

Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million

… us on this report. I hope this report will be used not only as a record of the lax oversight that existed at the …

https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-million

Opinion 97-13

… of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer … suspension for misconduct. We are informed that, pursuant to the applicable rules and regulations or by-laws, a … or company is that Opns St Comp, No. 97-13 they are subject to call for whatever duties may be assigned to them …

https://www.osc.ny.gov/legal-opinions/opinion-97-13

Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials

… Find answers to common questions about elected and appointed …

https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questions

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Security Self-Assessment – Information Technology Governance

… training or a refresher in the near future. Likewise, if only a small handful of computer users have received IT …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment

Compliance With Executive Order 95 (Open Data)

… and easily usable. The audit covered the period between February 1, 2013 and October 16, 2019. About the Program … As of December 6, 2019, the Department had published 18 data items on Open Data. Key Findings The Department has … ITS and make publicly available a complete catalogue and schedule of publishable State data for addition to Open Data. …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0

Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses

… James P. Kennedy, Jr. announced today that Richard A. Lobur, 55, of Akron, NY, pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government money. The charge carries a … FIA Card, which were used to buy a truck, lawnmower and camper, and a payment to Akron Mobile Home Park. "Mr. Lobur …

https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expenses

State Agencies Bulletin No. 1772

… An active employee being paid by multiple companies must only provide Form W-2 statement consent once. They will not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2

Child Care Stabilization Grants

… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …

https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grants

Opinion 88-30

… toward operation and maintenance, and then toward the payment of principal and interest on bonds issued for …

https://www.osc.ny.gov/legal-opinions/opinion-88-30

Opinion 88-7

… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …

https://www.osc.ny.gov/legal-opinions/opinion-88-7