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Opinion 94-2
… This opinion represents the views of the Office of the State … opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking … to authorize exceptions to the general rule, it has done so expressly ..." (id). Accordingly, it is our opinion that, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… physically connected to unknown networks and their users all over the world. While such connections are often useful, … that are needed for system operations and explicitly deny all other communications. Firewalls can also act as effective …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ticonderoga – Capital Project Management (Essex County) … board did not provide adequate oversight and management of capital projects. Town officials did not monitor activity … million were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsCounty Medicaid Costs
… or more, and some dangerously close to exhausting their property tax margins, counties are being challenged to … of county general fund expenditures and 40.2 percent of property tax levy. By 2003, county Medicaid expenditures … rate experienced in the last ten years continues. If property taxes were raised to fully cover these projected …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 88-5
… reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) … employed teacher eligible for retirement and two retired teachers formerly employed by the District, brought an … of benefits arising from membership in a retirement system. Affirming the Appellate Division's decision, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious … his commitment to hold the line on spending. "The state is in a stronger fiscal position than it has been for some time, … are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to … are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is … shared across the state. The Governor is right to focus on how to bring jobs and economic prosperity to all corners of …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… during and after fundraising events to ensure that all funds are properly accounted for and recorded. … Allegany …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. … The Delevan Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company … with monthly or annual reports and was not responsible for receiving and maintaining custody of all Company funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCity of Watervliet – Financial Condition (2017M-230)
… declining fund and cash balances in all three operating funds from fiscal years 2014 through 2016. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230State Agencies Bulletin No. 781
… who are members of NYSCOPBA, Inc. and are currently in or have been in Bargaining Unit 21 at any time since 3/25/04 with Dues (Code 491 ) or Agency Shop Fee (Code 495 ). Note: No retroactive dues … including Lifeguards will have an increase in Dues or Agency Shop Fee to the current $19.06 biweekly amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationCity of Olean – Budget Review (B1-15-2)
… The general fund budget does not include an interest payment of $56,708 due on a bond anticipation note. The …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Divorce – New Career Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash … and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees who chose …
https://www.osc.ny.gov/retirement/publications/1515/divorceWyoming Central School District – Financial Management (2016M-67)
… Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not … overestimated appropriations. Unrestricted fund balance consistently exceeded the statutory limit. The … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings … of money or implement adequate mitigating controls, which increases the risk of recording and depositing errors or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… realistically reflect the District’s operating needs based on historical trends or other identified analyses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… operations if these moneys are no longer available, or adjust appropriations accordingly. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62