Search
Opinion 96 - 11
… unneeded real property, has a fiduciary duty to secure the best price obtainable in its judgment or the most beneficial … p 84). The method of sale chosen is within the board's discretion, but should be the one which the board believes … June 7, 1996 Christine S. Snide, Supervisor Town of Long Lake 1 We note that town park lands are impressed with a …
https://www.osc.ny.gov/legal-opinions/opinion-96-11State Comptroller DiNapoli Releases School District Audits
… Officials did not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded … they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsHeat and Hot Water Complaints
… and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the … as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 and … that it received approximately 447,000 heat and hot water complaints citywide. However, many complaints are often …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsUnified Court System Bulletin No. UCS-225
… and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … compensation received by a justice of the New York State Supreme Court elected from the same judicial district. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityAn Economic Snapshot of Flushing, Queens - September 2011
The neighborhood of Flushing, located in northcentral Queens, has a rich history steeped in religious tolerance and cultural diversity.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012.pdfTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexandria-2019-90.pdfApplication to Reinstate a Former Membership (RS5506)
To reinstate a former membership in a public retirement system in New York State, NYSLRS members use form RS5506.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5506.pdfAn Economic Snapshot of the East Harlem Neighborhood - December 2017
East Harlem, located in northeastern Manhattan, has one of the largest Puerto Rican communities in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2018.pdf2025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfOpinion 89-33
… is, after the compensation has been paid. With respect to liability of village officials in connection with a wrongful … has been made upon certification without prior audit, liability could conceivably rest not only with the certifying … August 28, 1989 Patrick Michael McKenna, Esq., Village Attorney Village of Malverne …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… of Remote and Hybrid Instruction During the Pandemic , Harvard University Center for Education Policy Research, May 2022, at https://cepr.harvard.edu/files/cepr/files/5-4.pdf?m=1651690491 . 7 …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoverySchool of Professional Studies – Controls Over Bank Accounts
… bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS … expenditures increased from $8.11 million to $16.5 million for the same period. Over 70 percent of CUNY SPS’s revenues …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli Releases Annual IDA Report
… in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today … for 45,629 (25 percent) of job gains closely followed by finance, real estate and manufacturing, each with just over …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportSUNY Bulletin No. SU-55
… Purpose Employees in Bargaining Unit 28 are now eligible to participate in the TIAA Supplemental Annuity Program (deduction code 404). Affected Employees Employees in Bargaining Unit 28 Effective Date Immediately OSC Actions … Employees in Bargaining Unit 28 are now eligible to participate in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… report – pdf ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the … The purpose of our review was to assess the Jefferson County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Commerce Chenango, Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The President and Chief Executive Officer of Commerce is appointed by the Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOversight of Campus Foundations
… Administration is providing sufficient oversight of campus foundations to make certain the campus foundations conduct their activities in accordance with … State-operated campuses are authorized to contract with foundations, which are private, not-for-profit corporations, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsVillage of Franklinville – Police Payroll and Water Accountability (2014M-262)
… 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … or develop a plan to address the causes for the difference in water produced to the amount billed to customers. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Margaretville Central School District – Financial Management (2020M-46)
… percent of the next year’s budget, exceeding the statutory limit. When unused appropriated fund balance was added back … it totaled almost $3.2 million, exceeding the statutory limit by approximately $2.7 million or 22 percent as of June … include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46