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Controlling Access to Student Grading Systems in School Districts (2015-MS-3)

… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … various staff members and external information technology (IT) support staff. Access to Systems should be limited to … to designated individuals and ensure that documentation is retained to show who authorized the grade change and the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3

DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS

… about the timeliness of the application process and where delays occur, as these projects are meant to help … trying to lead the way to a clean energy transition, and the Office of Renewable Energy Siting was created to … the clean energy goals of the ambitious Climate Leadership and Community Protection Act,” DiNapoli said. “ORES needs to …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nys

DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023

… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City sales taxes, according to a report released …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023

Local Sales Tax Collections up 10.2% in Third Quarter of 2022

… Local government sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven by double digit growth in New York City. Total sales tax collections reached nearly … of New York City. “New York City’s sales tax growth in the third quarter, after relatively weaker collections in …

https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022

Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State

… All counties and New York City are eligible to receive adult-use cannabis … the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax …

https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state

DiNapoli: Women in New York Still Earn Far Less Than Men

… Women in New York earned 87 cents on the dollar compared to men in 2023, according to a report on the gender pay gap released … Women would have to work an extra 53 days to make what men in New York earned in 2023. Median earnings in 2023 for women …

https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-men

Opinion 90-57

… protection district must specify a "definite sum" to be paid each year for all of the services rendered under the … no statutory provisions which regulate the consideration paid to a village under a fire protection contract and, …

https://www.osc.ny.gov/legal-opinions/opinion-90-57

Out-of-Service Death Benefit – Article 14 Benefits

… not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death benefit …

https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefit

DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic

… demand for public assistance, added 1,228 employees to payroll in FY 2024, an increase of 82.9% over its …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemic

Opinion 2000-12

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … municipal officer or employee in one or more positions of public employment, the holding of which is not prohibited by law"). Although article 18 does not require a board member …

https://www.osc.ny.gov/legal-opinions/opinion-2000-12

Opinion 89-62

… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …

https://www.osc.ny.gov/legal-opinions/opinion-89-62

Opinion 99-5

… opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library … and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …

https://www.osc.ny.gov/legal-opinions/opinion-99-5

XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management

… be met, and accordingly, requires full funds reservation on all procurement contracts submitted for the State … is provided. Purchase Authorization agreements that do not require a guaranteed minimum purchase do not require … non-personal service, fringe benefits, etc. An agency may have appropriations for such purposes in several different …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overview

Village of Canastota - Board Oversight (2018M-256)

… work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Town of Schroeppel - Financial Records and Reports (2019M-187)

… maintain accurate accounting records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are … the accounting records are accurate and file the AUD in a timely manner. The Board should annually audit the …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

The New York State Procurement Integrity Act

… law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee … of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers and …

https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-act

DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals

… with an annual carbon footprint analysis of the Fund's public equity portfolio (16 percent lower overall emissions … New York State Common Retirement Fund is the third largest public pension fund in the United States with estimated … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goals

CUNY Bulletin No. CU-775.1

… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. In …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modified