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City of Yonkers – Budget Review (B23-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … balance, one-time State funding, and sale of property, to balance its budget. The City could face a total shortfall … if revenue estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… New York state’s dependence on gaming revenues has grown over the past two decades, … per resident. New York’s net gambling revenues were the highest in the nation – more than California and Florida … impact expanded gambling will have on individuals, local communities, and the state as a whole on a continuing basis, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… enhances the quality of life and economic health of the New York metropolitan region through cost-efficient provision of … Transit is governed by the provisions of the New York State Civil Service Law (Law). MaBSTOA, MTA Bus, and SIR are …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followState Agencies Bulletin No. 2048
… Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter will be mailed to all employees with a 2021 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksOversight of Construction Management Contracts (Follow-Up)
… Objective To determine the extent of implementation of the two … the State park, recreation, and historic site system to conserve, protect, and enhance the natural, ecological, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOpinion 92-7
… Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer … the expenditure will provide personal financial relief to the firefighter and his or her family. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97-17
… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-5
… Opns St Comp, 1972, p 35, 20 Opns St Comp, 1964, p 86 and 16 Opns St Comp, 1960, p 485 are superseded to the extent … 28 Opns St Comp, 1972, p 36; 20 Opns St Comp, 1964, p 86; 16 Opns St Comp, 1960, p 485; cf . 1975 Opns St Comp No. … p 35, supra , 20 Opns St Comp, 1964, p 86, supra , and 16 Opns St Comp, 1960, p 485, supra are superseded to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee … fire department may impose a fee on certain persons to whom they provide service. General Municipal Law, §209-b authorizes fire districts to organize within their fire departments emergency first aid …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Protection of Child Performers
… Purpose To determine if the Department of Labor (Department) … Article 4-A of the State Labor Laws (Law) were established to protect child performers, including models, whose …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… out opportunities to better communicate and collaborate at both the State and local levels where similar inspection …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOpinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve fund established for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-7
… the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 609
… Purpose To notify agencies of IRS reporting requirements for deceased … employees Background IRS requires salary payments made to a deceased employee’s beneficiary be reported on Form … of the recipient's Social Security number. Effective Date(s) Immediately Agency Actions Agencies must provide all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/609-new-next-kin-affidavit-form-oscs-bureau-state-payroll-servicesDisposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale … New York State Policy requires all State entities to establish formal procedures to address the risk that …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two … audit of certain Center procurement contracts and payments to vendors for purchases of food products that occurred …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … percent of the population), 11 of 12 teachers responding to our survey were satisfied with their Internet … usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), 19 were satisfied with their Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1