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Selected Aspects of Discretionary Spending
… have an obligation to authorize the expenditure of funds only for purposes that relate to and support the mission of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… proposal they filed at eBay Inc. after the company agreed to revise its Governance Guidelines to include gender and racial diversity among the qualities its seeks in its board members. When DiNapoli and Trillium filed their … proposal they filed at eBay Inc after the company agreed to revise its Governance Guidelines to include gender and …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… today called on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or other action — to enhance disclosure of the material risks climate change poses to their business and what steps they are taking to meet … DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil fuel industry companies by enforcement or …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… letter. Section 10(27) provides in relevant part, that the commissioner of transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 90-12
… an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 2001-6
… Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE … tax monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask … tax monies to purchase a personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the out-years, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a review of … today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the … managed public equity holdings in eight integrated oil and gas companies that it has determined are not …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is … list) to the list of network user accounts to determine if user accounts belong to current employees. Any user …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… monitoring department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 … purchases totaling approximately $2,000 and approved her own credit card purchases. The former director was arrested … $1,400. Additionally, personnel directors approved their own overtime pay totaling more than $5,000. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … from a network disruption. In addition, the district’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… monitoring SFS for federal spending on projects without a Customer Contract/Federal Grant Award attached. Additionally, … agency pre award monitoring: NY_PC_QRY_PREAWD_PRJ_ACTIVITY Contact your agency's ASA to acquire the proper security roles if you are unable to view or run these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… original contract. The state agency is able to justify an amendment to the existing contract as an emergency award that … the third-party contracts let pursuant to the contract amendment are contracts “for” the State and are subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateHewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtTown of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161