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Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 … Center, such as accessible parking spaces with signs and marked access aisles, interior signs with raised …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Opinion 88-17
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, … the following questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… audit was to evaluate the District’s financial condition and controls over procurement for the period January 1, 2015 … County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted resolutions … properly allocate operating costs between the Town’s two water districts, and adopted budgets for one district were … of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. … and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings … were one. The President assumed the Board’s responsibility for establishing salaries and authorizing benefits for senior …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… Development Agencies (IDAs) provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but estimated job gains … can be an important catalyst for economic development in our state, but I urge local officials to improve their … Industrial Development Agencies IDAs provided $660 million in net tax exemptions in 2013 up $105 million from 2012 but …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDiNapoli: Fewer Counties Exceeding Tax Cap
… half over the past four fiscal years, dropping from 15 in 2012 to only six in 2015, according to a report issued today by State … tax levy increase has remained at or below 2 percent in each of the past four years. “Counties are holding the … than half over the past four fiscal years dropping from 15 in 2012 to only six in 2015 according to a report issued …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capLocal Government – 2023 Financial Condition Report
… local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 … second largest source of local government revenue in LFY 2021. School districts were the most dependent on State aid, … governments, experienced a significant rebound in LFY 2021, increasing by 18.8 percent over LFY 2020, when it was …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… federal legislation ending continuous Medicaid coverage in March 2023, New York state began the process of … DiNapoli found this “unwinding” may not meet projections in the Division of the Budget’s (DOB) Mid-Year Update to the … adding costs to the state budget. “Increased enrollment in Medicaid is one of the key reasons New York has one of the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planOpinion 90-32
… discussed in the opinion. REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive (need for upon construction of building for highway department …
https://www.osc.ny.gov/legal-opinions/opinion-90-32State Agencies Bulletin No. 2285
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureVillage of Hudson Falls – Information Technology (2025M-10)
… of Hudson Falls (Village) officials adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit Period June 1, 2023 – September 30, 2024 We … IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Agencies Bulletin No. 2391
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 20C. Affected Employees: Members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… fourth quarter of 2019. The NYC sector dashboards will be updated regularly. Employment levels will be updated monthly for most sectors with other information updated as new data becomes available. Dashboards Arts, …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryABLE Residency
… State residency requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyOpinion 92-44
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … to General Municipal Law, §207-m, to receive an increase in fringe benefits accorded to the permanent full-time highest ranking subordinate in a negotiating unit. You ask whether, pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-44