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State Comptroller DiNapoli Releases School District Audits
… Nanuet Union Free School District – Network User Accounts and Information Technology (IT) Plan (Rockland County) … did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In … properly overseeing the claims auditor or the claims audit function. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases State Audits
… Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): Benefit Eligibility Assessment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Opinion 94-10
… -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL … 239-o: A town human rights commission must be established and operated on a townwide basis. A town and one or more … it must have the authority to perform separately the function which would be the subject of the agreement (1993 …
https://www.osc.ny.gov/legal-opinions/opinion-94-10State Agencies Bulletin No. 844
… will be included in the YTD Gross.amount is not considered salary for the purpose of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… the employee’s W-2 Statement. The amount is not considered salary for the purpose of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 88-12
… Samuel A. Weissmandl, Administrative Assistant Village of New Square … Whether several villages may provide for refuse …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 90-45
… contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact and not mere opinion, efficiency or economy will be served. … 984, McKinney's Session Laws of 1957, p 2197). It is not a function of this Office to approve or disapprove particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-4
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing refreshments to trainees at foster … parent training session) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - … for the general public attending an official town function; 1977 Opns State Comp No. 77-226, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-7
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for … Tax Law, §§522[5], 523[1][a], 528[3]). The primary function of the board of assessment review is to meet annually, generally on the third Tuesday in May and so many days thereafter as the board deems necessary, to …
https://www.osc.ny.gov/legal-opinions/opinion-89-7State Comptroller DiNapoli Releases Municipal Audits
… Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … While this appointment and the duties attached to this function are indicative of those of a public officer, it …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … you ask whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 95-7
… a municipal cooperation agreement with other districts and/or municipal corporations. This is in response to your … to include "the joint performance or exercise of any function or power which each of the municipal corporations or … of any municipal corporation or district to perform any function, power and duty or to provide any facility, service, …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Best Practices – Information Technology Contingency Planning
… drafting an IT contingency plan for management’s review and approval. The team should include individuals with … technical knowledge of the organization’s IT systems and electronic data. It may be necessary to include outside … if the payroll process is identified as a critical function, the plan should include an explanation of how …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Comptroller DiNapoli Releases School Audits
… School District , Southwestern Central School District and the Warsaw Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … policies and procedures governing the claims processing function. In addition, the board did not develop a …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1XVI.3.K Interim Reporting – XVI. Financial Reporting
… 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to prepare … financial data for periods shorter than the State's fiscal year. Generally, the information used to prepare interim …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingBusiness Services Center Shared Services
… Services Center has improved the consistency, efficiency, and effectiveness of the administrative transactions that it … State’s 2012-13 budget, at the suggestion of the Spending and Government Efficiency (SAGE) Commission, established the … against Service Level Agreement (SLA) targets for its HR function. As a result, it is unclear whether its service …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… the onset of the COVID-19 pandemic, including ventilators and x-ray machines, that now sits unused in storage … across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit … repairs or will not be ready for emergency distribution or function if needed. Recommendations DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli: Public Authority Debt Ballooned to $329 Billion
… State and local public authorities reported debt outstanding … a major role in state operations, but far too often they function without adequate public scrutiny,” said DiNapoli. … on public authorities to shine a light on their finances and operations. However, as my audits have shown, New York’s …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canajoharie Central School District , … Central School District and Questar III BOCES . “In an era of limited resources and increased accountability, it’s … in the 2012-13 through 2014-15 adopted budgets by a total of $3.2 million. The district’s retirement contribution …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits