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Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84IX.12.A Key Provisions – IX. Federal Grants
… only “actual immediate cash needs;” Federal cash which is transferred by the Federal Government to state primary … interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
East Moriches Union Free School District Budget Review B7133
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Wyandanch Union Free School District – Budget Review (B20-7-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted … The purpose of our budget review was to provide an independent evaluation of the adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Collateral Loan/Pawn Brokers
… Pawn brokers, also known as collateral loan brokers, are required by law to file several forms with the … Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers (Collateral Loan Brokers) Established Filings File an … Pawn brokers also known as collateral loan brokers are required by …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… of a Project Type. Statewide Project Types are available for use when a Project is entered on a transaction. Each Federally funded projects … “General” Activity value if a lower level of detail is not needed or, if a lower level of detail is needed, may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… contract must establish a policy addressing gender-based violence in the workplace and include required certification … they have implemented a policy addressing gender-based violence in the workplace or provide a signed statement … Violence and the Workplace | Office for the Prevention of Domestic Violence . Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceOpinion 2000-22
… 285 NYS2d 306). 2 Although the powers and duties of town attorneys are not generally prescribed by statute, we have previously noted that town attorneys commonly possess one or more of the powers and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… a major strain on its budget. A report released today by New York State Comptroller Thomas P. DiNapoli highlights key … the end of 2022. Fortunately, the MTA, with help from the city, state and law enforcement, seems to be making progress. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 94-7
… SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest … decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Comptroller DiNapoli Releases Audits
… 2019, found that while the department’s industrial hemp program had expanded opportunities for hemp production in the … approved to use TMH beyond the declared COVID-19 disaster emergency. As a result, some patients may no longer be able … Housing Program was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Technology Changing How Local Governments Serve Residents
… are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, … at a press conference in the City of Schenectady with Mayor Gary R. McCarthy, Assemblyman Angelo Santabarbara … expectations of residents who want their interactions with government to be easy and convenient,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsRequired Documentation
… old address. Acceptable proof includes copies of: Driver's license or non-driver photo ID showing the old address; Birth, marriage, and death certificates, if it shows an old address; … Proof of Name Change Acceptable proof includes copies of: Marriage certificate; Adoption papers; Divorce decree; and …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper method of computing interest on income executions served pursuant to section 5231 of the Civil Practice Law and Rules CPLR …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State … and governance. They can also identify strategies to reduce costs and strengthen controls intended to safeguard assets. These varying scopes and objectives will … Responding to an OSC Audit Report Audit Responses and Corrective Action …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 … perform adequate bank reconciliations and did not record all financial transactions accurately, completely, timely and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214