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Opinion 90-45
… §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 96 - 11
… approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion … TOWN BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … the necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Course Offerings
… over the past 30 years, time to degree has increased for many students. Based on the most recently published CUNY … resources available to students, difficulty in registering for courses, available financial resources, and the need to … students. As of fall 2019, the annual tuition was $6,930 for New York State residents. Key Findings CUNY officials …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some troubling … not comply with district policy or provide justification for why it bypassed policies when hiring the new superintendent and several administrators. For example, the board paid the Eastern Suffolk Board of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report … were late 87 percent of the time, a review of the trend for more than two decades indicates that late contracting remains as serious a problem for NFPs today as when the Prompt Contracting Law was enacted …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsVillage of Washingtonville – Budget Review (B25-6-1)
… condition. The 2025-26 tentative budget includes a tax levy of $5.4 million. Similar to the revenue and … records precludes us from concluding on the Village’s tax cap compliance. Key Recommendations Adopt a budget that …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Lead Poisoning Prevention Program
… the Department of Health (Department) is responsible for administering the Lead Poisoning Prevention Program … and provide case management and follow-up services for children based on their elevated blood lead levels … out the required case management and follow-up activities for children with elevated BLLs. The Department’s regional …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDiNapoli: Wall Street Bonuses Slip From 2006 Record
… individual and by firm, ranging from hundreds of dollars for clerical and support staff to tens of millions of dollars for high performers and key executives. Bonuses in 2007 will be dramatically lower for workers in mortgage-related businesses, but higher for …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year financial plan. In … finances." "I want to thank State Comptroller DiNapoli for completing this audit of Broome County that we …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressUnified Court System Bulletin No. UCS-85
… check dated June 29, 2005. There will be no direct deposit for this payment. Background Uniform and Equipment Allowance … Eligibility There are various Uniform Allowance Payments for employees in Bargaining Units SY , SR , S9 , DR , F8 , … should refer to Teri Collins’ memo dated June 3, 2005 for a list of eligible titles and payment amounts. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-85-june-2005-uniform-allowance-paymentUnified Court System Bulletin No. UCS-70
… SY, SR, DR, F8, 87,G9 and 86 Effective Date(s) Payments for Bargaining Units SY, SR, DR, F8, 87, and G9 will be made in a separate check dated June 16, 2004. Payments for Bargaining Unit 86 will be made in a separate check dated July 14, 2004. There will be no direct deposit for this payment. Background Chapters 69, 70, and 71 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-70-june-2004-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 88-37
… to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be used. Section 21.00(a) provides that a serial bond may be used for any object or purpose having a period of probable …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Subway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … statistic based on computerized train tracking information for the numbered subway lines (except the 7 line) and from random sample observations for the remaining lines. This unit generates reports that are …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentArea #7 – Access Controls – Information Technology Governance
… such as a particular software program or database. For example, access controls can be implemented to limit who … what level and type of protection is appropriate for various resources (e.g., data) and who needs access to … to very few individuals who have a valid business need for such access; and IT users are restricted from performing …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… that investing in financial literacy will pay dividends for our young people later in life. Recently, the state … skills, and/or experiences do you think are important for all students to have by the end of high school?” One of … loans, managing money, living within one’s means, saving for retirement...” Financial literacy clearly has the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsComptroller DiNapoli Releases State Audits
… and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has … October 1, 2013 Through March 31, 2014 (2013-S-50) For the period October 1, 2013 through March 31, 2014. … Medicaid payments, including $1,335,151 in overpayments for hospital claims for which eMedNY did not properly factor …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsOversight of Information Technology Consultants and Contract Staffing
… discretionary contracts, and stand-alone purchase orders. In the fiscal year ended March 31, 2018, ITS had 747 contract … for ITS to accurately monitor contractor deliverables. In addition to the deliverables and terms outlined in their contract or task order, contractors and consultants …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ADAPT’s CFRs for the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … trips. The town’s recreation director is responsible for the center’s financial activities. DiNapoli’s audit revealed the former director did not issue receipts for cash collected at the senior center and did not remit …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkill