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Opinion 91-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … the same dollar amount as that received by the highest ranking subordinate who is a member of a negotiating unit, … are members of a collective bargaining unit, the highest ranking subordinate to the chief. Neither the chief nor the …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… district, exclusive of debt service, levied in a given year may not exceed twenty percent of the total "general municipal taxes" levied in that year against the taxable real property in the district. It … the "municipality" is permitted by law to raise in that year by real property tax. It is evident that the terms …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… remains 4.3% below pre-pandemic levels, according to an analysis released by New York State Comptroller Thomas … at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the tourism industry after the … While employment bounced back by 36.6% from 2020 to 2023, it is still 4.3% below pre-pandemic levels. Total wages of …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million … Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. "Organic farming is not a fad, but a … … Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , … reviewed and approved separation payments, but they have not developed written policies or procedures to …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Generic PINs
… the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has … logs on a regular basis and follow up as appropriate. Have your Internal Audit Office audit Department-wide use of the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsReporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the … transactions (e.g., medications received from or returned to the parent/guardian or student), nor did they document …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the … whether the Mitchell-Lama-financed units were assigned to eligible persons in compliance with properly established …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followVendor File Advisory No. 2
… individual who has authority to make financial decisions for the vendor. Vendor Email Address: This must be a valid …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationCompliance With the Clery Act (Follow-Up)
… the public make informed decisions when choosing a college for educational or employment purposes. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followOrdinary Death Benefit – State Police Plan
… of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Town Supervisor (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Rockville Centre Union Free School District – Information Technology (2023M-140)
… and sensitive information (PPSI) on District computers at greater risk of misuse or loss is increased. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … records. The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60