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Audit Committee Charter Guidance and Template
… (board) of most school districts to establish an audit committee to oversee and report to the board on the annual … to establish an internal audit function and for the audit committee to assist the board in the oversight of that … an emergency action and are subject to revision, the audit committee must develop and submit to the board for approval, …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-1
… MUNICIPAL LAW, §§103, 119-o; MUNICIPAL HOME RULE LAW, §10(1)(i); COUNTY LAW, §408-a: There is no State statute which … Gravel Products, Inc. v Carroll , 71 NY2d 126, 524 NYS2d 25; 1990 Opns St Comp No. 90-8, p 17). In this regard, we … v Town of Mamaroneck , Supreme Ct, Westchester Co., 12/22/88, Index No. 10459/88; Walter v McClellan , 113 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Thomas P. DiNapoli. The report found that the number of households facing food insecurity declined during the … COVID-19 pandemic due to federal relief programs and the expansion of federal food assistance programs. DiNapoli … of social safety net policies. Implement the White House Strategy on Hunger, Nutrition and Health. The White …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityConflicts of Interest of Municipal Officers and Employees
… your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public … When serving in your public capacity, the interests of your municipality must come before your own. In fact and …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Straight Talk About Financial Planning For Your Retirement
… in life, and it’s good to know your retirement benefit is one of them. You can be confident that when you are ready … pension will be there for you. Your retirement benefit is only one part of a good financial plan. Whether you are new to public service or are close to retirement, it is never too early or too late to develop a financial …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementOpinion 2007-1
… with the American with Disabilities Act of 1990 (“ADA”) (42 USCS §12101 et seq .). This program operates seven … by the State Legislature, all contracts for public work involving an expenditure in excess of $20,000 shall be … each employee. A paratransit dispatcher probably must know how to use a TDD [telecommunications devices for the deaf] …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, … in Syracuse and one in five in Rochester were living in poverty in 2021. Families with female heads of household … million New Yorkers or 139 of the states population lived in poverty in 2021 compared to 128 of all Americans according …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsDiNapoli: Queens Economy Takes Off
… than at any time in its history, a record number of jobs and businesses, and an all-time low unemployment rate, according to an economic report released today by New York State Comptroller Thomas P. DiNapoli. “The … than at any time in its history a record number of jobs and businesses and an alltime low unemployment rate according …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offThe Increasing Threat of Identity Theft
… May 2021 PDF Version Message from the Comptroller The era of COVID-19 has brought enormous … and threatening disruption to government programs as well as private financial institutions. Identity theft … 2010. Nationwide reports rose sharply over the period as well, as shown in Figure 1. The FTC defines identity theft as …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftXI-A.9 Receiving – XI-A. Purchasing
… receive against. For example, payment advances, attendance fees for future trainings, insurance policies, warranty coverage, membership fees, etc.; Regularly recurring, fixed-cost lease payments; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 2006-10
… DISTRICTS -- Expenses (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease … MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s salary to special district); (crediting … from the rental of town real property located in the area of the town outside of any incorporated village, and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli: Brooklyn Economy Sets Records
… said Brooklyn Chamber of Commerce Acting President Rick Russo. "Thank you to State Comptroller DiNapoli for …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… 50 years old comprised 24.3 percent of the State’s total prison population in March 2021, compared to 12.0 percent in … State Comptroller Table of Contents New York's Aging Prison Population Factors Contributing to Population Change … sentence, transfers to the State Office of Mental Health, deaths, escapes and unauthorized absences from temporary …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Version Message from the Comptroller Three decades ago, home internet access was a cutting-edge innovation for many … the importance of having broadband internet connections at home, as stay-at-home orders required millions of New Yorkers to participate … percentage of the population with broadband available at home …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateVendRep System Guide for Vendors
… any changes and click "OK" The Legal Business Entity, TIN (EIN or SSN) and New York State Vendor ID cannot be edited. … obtain and use a federal Employer Identification Number (EIN) . Reporting Entity Each vendor must indicate if the … authority of the Legal Business Entity and having the same EIN . Generally, the Organizational Unit option may be …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsLife Changes: What If I Work After Retirement?
… Update Regarding Retiree Earnings Limit 2 The earnings limit for retirees employed by school districts … through June 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This earnings limit suspension … or charter school. For most other retirees under the age of 65, the $35,000 limit is in effect and applies to …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… . Single-year national CPS OPM rates for 2020 and 2021 are not statistically … SPM rates for 2021 are not available as of November 2022. CPS three-year averages spanning 2019 through 2021 are …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses that provided … in taxable sales to the City’s economy. Taxable sales in retail trade declined by nearly one-third from March to May … had returned to pre-pandemic levels while most other retail subsectors, such as clothing and clothing accessories …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal resources—and the fiscal relationship between … The distribution of federal resources and the fiscal …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023