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Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21III.7 Data Quality – III. Statewide Financial System (SFS)
… occasionally request SFS to perform cleanup activities per the guidelines below. eSettlement Invoice Guidance: Any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. Guidance: The Internal … for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for … Updates to SFS Account Codes for the payment and reporting of interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestMembership Milestones for Police & Fire Retirement System (PFRS) Members
… (PFRS), no matter which retirement tier and plan you’re covered under, there are important milestones you need to know. Understanding your milestones will help you develop a sound financial plan. Select your tier and whether you are in a 20- or 25-year retirement …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersComptroller DiNapoli Releases Municipal Audits
… not adequately safeguard cash assets. Consequently, there is a significant risk that funds were possibly misspent, …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2369
… canceled. After the stop payment has been confirmed by the bank, replacement payroll checks are processed daily through … (SFS). These checks are mailed to the employee’s preferred mailing address located on the Modify a Person page in PayServ or to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateOpinion 90-61
… and maintaining a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town … a town water supply district must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the … of a water supply district shall be raised on an ad valorem basis. Town Law, §202-a(1) provides that the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5State Agencies Bulletin No. 1134
… line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. Affected Employees … Enter the appropriate line number. The Action of Z12 will automatically default on the Description page. If … the bottom of the page. If the position is filled, a row will be automatically inserted on the incumbent’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Opinion 98-16
… "on or before" in connection with the payment of moneys is that the money must be paid immediately on the designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Model Code of Ethics for Local Governments - Frequently Asked Questions
… benefit on himself or herself, a relative, or any private organization in which he or she is deemed to have an … from representing a non-profit or other community organization before the municipality? It depends. Under … or indirect financial or material benefit on any private organization in which he or she is deemed to have an …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsState Agencies Bulletin No. 1751
To notify agencies of the 2019 maximum salary limit for Tier 6 members of NYCTRS 7S NYCBERS 7T NYCERS 7U PFRS 7W NYSTRS 7X and NYSERS 7Y
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsSelected Financial Management Practices (Follow-Up)
… implemented, eight were partially implemented, and one was no longer applicable. Key Recommendation We found that the … implemented, eight were partially implemented, and one was no longer applicable …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… not have safeguards to track access and protect IT assets. No formal disaster recovery plan has been developed. There was no evidence that the claims auditor ensured that claims did …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … a system to communicate when a network account was no longer necessary and should be deactivated. Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… disable unneeded network user accounts. 46 students were no longer enrolled but had active network user accounts. 13 … user access and disabling user accounts when access is no longer needed. Develop a breach notification policy. Town …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related … of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids … Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their preparations for extreme weather … Bridges Tunnels BT NYC Transit Department of Buses Transit Bus and MTA Bus Company MTA Bus need to improve their …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an … FINDS The state Department of Health DOH is not adequately overseeing adult care facilities risking the health and safety of vulnerable residents according to an …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 89-61
… villages (1972 Opns St Comp No. 72-900, unreported). With respect to the elimination of the office of village justice, …
https://www.osc.ny.gov/legal-opinions/opinion-89-61