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DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise … and was therefore not included in the analysis. As of SFY 2025, state appropriations for RTA included $160 million for … counties. Those funds totaled $468.5 million through SFY 2025. In the aggregate, amounts counties have been approved …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawReal Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … that the AI is obsolete. The AI was last updated on October 2, 1990, and its procedures are no longer … real property and identifying unneeded real property holdings and disposing of them in a timely manner. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 92-55
… §§1-102(2), 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within a private water system for purposes of maintaining the private system and to oversee repairs of the system. A village may accept …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 97-13
… for training taken without approval) GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer firefighter serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter … commissioners. Section 217(c) of the General Municipal Law provides that a "year of firefighting service" must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 94-4
… in the opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and Duties … unless the town board or town comptroller, as the case may be, has required an original signature. You ask … voucher, the town board or the town comptroller, as the case may be, may require that the statement be executed only …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of … building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of … building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 95-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to use and dispose of its property. Accordingly, based on the provisions of General Municipal Law, §11, as amended …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 94-32
… AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide service … (authority to transfer responsibility for service award program to fire company) VOLUNTEER FIREFIGHTERS -- Service Award Program (continuation if village fire department ceases …
https://www.osc.ny.gov/legal-opinions/opinion-94-32DiNapoli: SED Oversight of Career Training Programs Falling Short
… exceeds the number of open positions in the related job market. For example, for the 2018-19 school year, enrollment in programs for chefs and head cooks was more than three times the number of open positions. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortOversight of Residential Domestic Violence Programs
… adequate oversight of residential programs for victims of domestic violence to ensure these programs are operating in … which is tasked with the licensing and oversight of domestic violence (DV) programs in New York State. Central … OCFS would not allow auditors to access either the Domestic Violence Information System or SharePoint; both …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to … internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight teachers. … CostSaving Ideas School District Auditing Audit Committee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssVendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationVendor Responsibility Forms
… For Vendors Vendor Responsibility Questionnaires Construction For-Profit Questionnaire (CCA-2) Not-for-Profit Questionnaire Non-Construction For-Profit Questionnaire Not-for-Profit … and the person in the agency authorized to submit the form. Online Services Government Account Authorization - This …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsUncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … Key Finding Department officials have made progress in addressing the problems we identified in the initial audit. Of the eight prior audit … as of April 30 2015 of the eight recommendations included in our initial audit report Uncollected Penalties Report …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report … Board is composed of seven members appointed by the County Legislature and responsible for JCIDA’s general …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fState Agencies Bulletin No. 1818
… OSC transmits the electronic direct deposit file on Monday evening for the paycheck dated the same week. This allows the … in OSC’s ability to transmit the electronic file on Monday evening, March 30, 2020. As a result, employee banks may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… many of New York state’s economic development programs, has failed to fully evaluate most of its programs to determine if they are boosting the state’s … However, the authority has not fully evaluated which programs work and which don’t,” DiNapoli said. “ESD does not …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … training occurred six years ago, the governing board may want to consider arranging for additional training or a … of the inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment