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Opinion 90-64
… statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 92-28
… library treasurer, as the case may be, those taxes which are specifically earmarked for library purposes as soon as … assure the library's ability to operate until tax revenues are received. 1962 Opns St Comp No. 62-978, unreported, is … collection of library taxes? 5. If tax anticipation notes are issued to fund this period, when should the school …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 94-11
… FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN … may not expend district funds in connection with a celebration of the district fire department's anniversary. …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Collection and Use of Oil Spill Funds
… Conservation (Department) is collecting all fees due the New York Environmental Protection and Spill Compensation Fund … volume of petroleum products they transfer. The Fund’s major sources of revenue are the license fees and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOversight of the Farm-to-School Program (Follow-Up)
… and recipient responsibilities. Recipients submit reimbursement requests for expenses and narrative reports on …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followEast Rochester Union Free School District – Procurement (2022M-56)
… document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Milford Central School District – Fund Balance Management (2022M-94)
… to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Marion Central School District – Procurement (2022M-3)
… procured goods and services in accordance with the procurement policies and procedures and applicable statutes. … ensure that competition was sought in accordance with the procurement policies and procedures and competitive … bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3State Police Bulletin No. SP-230
… dues increase for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks dated June 8, 2022. OSC Actions At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include regular reports adjustments or updates to job data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsTown of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Ripley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Randolph – Justice Court Operations (2021M-76)
… (Justice) accurately recorded, deposited, disbursed and reported all fines and fees in a timely manner. Key … in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State agencies. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsLong-Term Care Ombudsman Program (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman … establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the … both older adults and persons with disabilities who live in Long-Term Care (LTC) facilities, such as nursing homes, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followAccess Controls Over Selected Critical Systems (Follow-Up)
… vulnerable adult protective services; preventive services for children and families; and juvenile justice. OCFS owns …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… exchange for low-interest mortgage loans and real property tax exemptions, the Program required limitations on profit …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followUse of Vendor-Supported Technology (Follow-Up)
… Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the … an information technology (IT) department that operates out of its main office. To help carry out its mission, NFTA … However, we identified unsupported systems used by NFTA on 66 devices. We found that NFTA officials did not develop …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Jonathan’s Law (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in … Under Jonathan’s Law, facility directors are required to do the following in response to any incident involving a … did not always provide records to qualified persons when requested or did not provide them within 21 days of the …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followTown of Patterson – Justice Court Operations (2020M-63)
… $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63