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York College – Time and Attendance Practices for Public Safety Staff
… whether York College had adequate controls over the time and attendance of Public Safety employees to provide … consists of 11 senior colleges, six community colleges, and several other specialized and professional schools, and has a total enrollment of about …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… approach,” DiNapoli said. “It’s time for the SEC to step in and, through regulatory or enforcement action, … change is a red flag for investors,” Stringer said. “The SEC has both the authority and the responsibility to require … in the fossil fuel industry will likely continue and that SEC action now “will ensure that investors have the benefit …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryCUNY Bulletin No. CU-814
… for each subsequent row that exists on the employee’s Job Data page using the Action/Reason code PAY/CSL (Pay … taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalOversight of Water Supply Emergency Plans (Follow-Up)
… To assess the extent of implementation, as of February 2025, of the five recommendations included in our initial … To assess the extent of implementation as of February 2025 of the five recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 97-13
… be within volunteer firefighters' official duties. Since attendance at training courses without the approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 98 - 22
… local law, may repeal the current $5,000 cap (see, gen., La Cagina v City of Schenectady , 70 AD2d 761, 416 NYS2d 873; …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 91-42
… that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to transfer department … -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and Duties (cooperative investment of fire department funds and village funds) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Awarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming and designating … should not delete any Public queries. Determine which of their Private queries will be needed after the upgrade. If there is a comparable Public version of their Private Query, the user should rename only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… purchase orders, meaning that purchase orders were issued after goods and services were received rather than approving … report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, … lead levels were still in service without a follow-up test showing they were now below the lead action level or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Contribution Rates – Employer Contributions and Rates
… to retire. Charging all employers the same contribution rate would result in employers with lesser benefits … end of the State fiscal year and compares the annualized return on investments to the assumed rate of return as well … to the assumed rate of return of 5.9 percent, and any investment income above or below the 5.9 percent expected …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… important financial decisions in the future that could impact their long-term financial success and quality of life. There is no question that investing in financial … status.” Experts and researchers have also seen positive outcomes of financial literacy education in Georgia, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is appropriate for various …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDebt – 2023 Financial Condition Report
… to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At … State debt reported in accordance with Generally Accepted Accounting Principles (GAAP), an increase of $4.3 billion or … next five years, declining to $3.7 billion in SFY 2027-28. For both SFYs 2020- 21 and 2021-22, new debt issuances were …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Sandra Smith, for allegedly stealing over $450,000 in New York state pension and Social Security payments made to her deceased mother-in-law over a 16-year period. “The defendant callously took advantage of her mother-in-law’s death to profit at the expense of New York’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-payments