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Opinion 91-49
… AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) COUNTIES -- Powers … In certain circumstances, a county may be permitted to convey title to abandoned county highway property only to owners of … may convey an abandoned county highway by private sale to either the adjoining owner or another party and if so …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 94-32
… a village to transfer its responsibilities in connection with a service award program to a fire company. We have been … service to an area outside the village under contract with the town in which the village is located. Assuming that … Thus, the responsibility for funding the program rests with the village, and not with any area outside the village …
https://www.osc.ny.gov/legal-opinions/opinion-94-32DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… The state Department of Health (DOH) was unprepared to respond to infectious disease outbreaks at nursing homes, even before the COVID-19 pandemic hit New York, an … The state Department of Health DOH was unprepared to respond to infectious disease outbreaks at nursing homes …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyOpinion 95-27
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … has been apportioned less money than that to which it is entitled, the Commissioner may allot to the district the balance to which it is entitled. With certain exceptions, however, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 96-10
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) GENERAL MUNICIPAL … the transfer of the unexpended balance of a capital reserve fund into the fire district's general fund. It may, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 95-1
… Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among other things, the agency has …
https://www.osc.ny.gov/legal-opinions/opinion-95-1DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… to defraud the program following a joint investigation. Jason Cecile, Tina DeCarlo and Nichole Murray were charged with Defrauding the Government (Penal Law §195.20(a)(i)) and Corrupting the Government in the Third … students at their homes. In order to further their scheme, Jason Cecile and Nichole Murray also allegedly added phony …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeAllocation and Budgetary Controls Over Unrestricted Funds
… office derives operating revenue from the assessments it charges the campuses and SUNY System Administration. Each … based primarily on the amount of sponsored grant revenue it generates. For the year ended June 30, 2013, the Research … and evaluate the current assessment methodology to ensure it remains fair and equitable. Place particular focus on …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense Evidence Collection Kits ( 2019-S-44 ). … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOversight of Runaway and Homeless Youth
… many of the 20 programs we visited. These included missing smoke detectors, dirty bathroom vents, a loaded power strip …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… proposals seeking disclosure from 29 companies in which it has investments of more than $2.73 billion. "We reached … dollars on politics can be a risky business. When it’s done in the shadows it may result in spending that is contrary to the company’s …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, but Health … nurses, respectively. As a result, H+H increased temporary nursing headcount with costs rising as high as $660 million … across the country reported vacancy rates of nearly 8% in 2023. The city has taken steps to partner with the City …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month record … Requirements of the record of activities ROA for elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … The Commodity Code ChartField is used to categorize an itemservice being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… transactions. It is considered a statewide ChartField and has been configured under the SHARE SetID, which means … Department Reporting Tree can also be found on SFS Coach and is organized in the following manner: Level 1: Total … Department Level 4: Total Agency/Entity Levels 5 and Below: Agency/Entity organization concepts All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHuman Resource Practices (Follow-Up)
… mission is to improve the health of the communities it serves through teaching, research, and patient care. … other centers. Based on information provided by Upstate, it serves approximately 1.8 million people and is Central New …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followUse of Vendor-Supported Technology
… 1,500 employees, including an information technology (IT) department that operates out of its main office. To help carry out its mission, NFTA owns IT resources, including desktops/workstations, servers, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… million. Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of … Village of Fairport Local Development Company (FLDC), and it has inappropriately commingled bank accounts and …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196