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Opinion 92-41
… a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , … maintain highways and sidewalks in a fire district (see Highway Law, §§102[1],[15], 117, 118, 129; 140[1],[2],[18], … than the width of highways required by statute (see Highway Law, §§140[2], 284). This broad comprehensive …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Town of Greece – Information Technology (2017M-145)
… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings … Town’s acceptable use policy did not include provisions for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum Requirements … HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Releases Interactive Map of Local Census Results
… 3.1% from 2010 to over 2.9 million people. Conversely, the Southern Tier had the largest percentage decrease at 3%, … governments. In cities outside of New York City, this group decreased by nearly 12% between 2010 and 2020 and now …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsDiNapoli: Local Government Debt Levels Off
… second with $2.2 billion in 2018. Nassau County was also home to the town and village with the highest debt in the state. The Town of Oyster Bay reported $744 million in debt outstanding in 2018, an …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Agencies Bulletin No. 1957
… with instructions for processing taxable Educational Assistance Benefits for 2021. Affected Employees Employees … and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit … to the employee by the agency through the NYS Statewide Financial System (SFS) Accounts Payable voucher process. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… deposit advice statement. OSC has prepared the attached letter explaining the tax rules governing educational … Agencies are strongly encouraged to: Provide this letter to affected employees prior to processing these … tax withholding. Include additional information with this letter that identifies the specific paycheck date on which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsOpinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… for a group therapy session for eight recipients. The provider did not bill the appropriate FQHC payment rate of … a rate of $203.45. As a result, Medicaid reimbursed the provider $1,627.60 for the onehour session ($203.45 x 8 recipients). If the provider billed the appropriate FQHC rate, Medicaid would …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… are often useful, they also increase the vulnerability of IT systems and electronic data to access and attacks from … to allow only those communication types that are needed for system operations and explicitly deny all other … plan for that network. Therefore, it is important that you provide for a periodic manual review of network activity …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Police Bulletin No. SP-249
… be submitted to the Payroll Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … terms of procurement reporting and determining reasonable cost. New York State Energy Research and Development … Educational Resources, Compliance with the Reimbursable Cost Manual (2014-S-49) For the fiscal year ended June 30, …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District is governed by an … Commissioner elections prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and … raises and employees that receive raises are documented in the Board minutes along with the amounts of the raises. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112East Hampton Union Free School District – Financial Software User Access (2016M-340)
… have not adopted procedures outlining how user access rights should be established or modified, and permissions are … of duties. Users were given system administrator rights when they shouldn’t have been, giving them access to … Develop written procedures outlining how user access rights should be established or modified based on job duties …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessOpinion 92-32
… basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may … historical property, General Municipal Law, article 5-K (§119-aa et seq .) is pertinent here. Article 5-K, relating to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Audit Finds Construction Delays in Public Housing Program Across New York State
… disagreed with the audit’s findings. Their full response is included in the final audit. Read the report Public …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… The following are general guidelines to indicate when a separate GL BU may be warranted. Created by statute – If an … a different fiscal year for reporting, it may require a separate GL BU. Segregation of ChartField values – ChartField … values cannot be shared for a specific agency, a separate GL BU may be required. Independent transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuStay Informed – Police and Fire Plan
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedOpinion 95-23
… permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's … the statement by the town officer whose action gave rise or origin to the claim may be based on that officer's … by a statement by the officer whose action gave rise or origin to the claim that he approves the claim and …
https://www.osc.ny.gov/legal-opinions/opinion-95-23