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Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… complete report - pdf] Audit Objective Determine whether the Coxsackie-Athens Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the CoxsackieAthens Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the … For example, the District should review the eligibility requirements of the program for married couples and family …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Sharon – Fund Balance (2017M-271)
… audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through … developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… schools with approximately 1,700 students, is governed by an elected five-member Board of Education. Budgeted … timely manner. Bank deposit slips are usually not prepared by the ECA clubs as required by the District’s written guidelines. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesDansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Opinion 89-11
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … should reflect the original intent of the special act and bear a close relationship to the commonly understood meaning …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose … county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Debt – 2021 Financial Condition Report
… of a governmental entity creates fixed costs that directly affect its ability to provide current services, as well as … of a governmental entity creates fixed costs that directly affect its ability to provide current services as well as its …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… period July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, … Pine Bush Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationOpinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 88-2
… to subdivision 2 of section 5-518 may not be levied in the first instance with village taxes, but must be levied on a … enforced in the same manner as real property taxes in the first instance. Therefore, since Article 14 of the Real … use of the service (see Silkman v Water Commissioners 152 NY 326; 30 Opns St Comp, 1974, p 83). A system of user fees …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… for housing. This constituted 38.9% of households, the 3 rd highest rate of housing cost burden among states. New York … the states with the highest cost burden for both owners (3 rd in 2022) and renters (13 th in 2022). The share of New … less than the median tend to be most burdened: 9 in 10 renter households with incomes below $35,000 experienced a …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestXI.17 Protest Procedures – XI. Procurement and Contract Management
… that may be filed with the State Comptroller: (1) an appeal of a protest decision made by the public contracting … Comptroller 110 State Street, 11th Floor Albany, NY 12236. Appeal of Public Contracting Entity Protest Determination … contracting entity, any interested party may file an appeal of the public contracting entity’s determination with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresState Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services – Capital Project State Aid BOCES officials did not properly claim state aid for a … Further, they did not research publications or attend free training that was available to assist them in their …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Financial Viability of OTBs in Jeopardy
… New York’s Off-Track Betting (OTB) corporations are at risk of … DiNapoli’s auditors found the total amount wagered on horse racing, also known as the handle, for these OTBs was … OTB handle has been competition, both within the shrinking horse racing industry and from an increase in other gambling …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyContractors or Consultants – Membership and Enrollment
… you should first determine if an employer/employee relationship exists. Sections 315.2 and 315.3 of regulations … (RS2414) for each person you hire as an attorney, physician, engineer, architect, accountant or auditor on or … Status (RS2415) for persons you hired as an attorney, physician, engineer, architect, accountant or auditor. You …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsCUNY Bulletin No. CU-433
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees … been received by OSC and that agencies have received prior approval by the Bureau Director of OSC Payroll Services … that are retroactive a year or more must have prior approval by OSC before they are submitted. Transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesNYS Pension Fund Commits $2 Billion to Climate Transition Index
… and capitalizing on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas … uses five key criteria to evaluate corporate efforts to transition to the emerging net-zero economy. The CTI examines … and capitalizing on the opportunities arising from the transition to a lowcarbon economy …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexAbout Benefit Reductions
… retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and … members in most retirement plans can retire as early as age 55 however your pension may be permanently reduced …
https://www.osc.ny.gov/retirement/members/about-benefit-reductions