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Village of Clifton Springs – Board Oversight (2014M-099)
… December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in … Village of Clifton Springs Board Oversight 2014M099 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … not prepare monthly financial reports for distribution to the Board for its review. Key Recommendations Update the bylaws to include the Treasurer’s duties. Prepare monthly financial …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136City of Gloversville – Parking Violation Operations (2016M-231)
… City officials have not established a benchmark for collection rates of unpaid parking violations. The City does … fines. Key Recommendations Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation collection system’s effectiveness. Examine the effectiveness …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Opinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) … in the same manner and at the same time as taxes for municipal purposes to defray the cost, including operation … appears to exclude charges imposed by a city or village in recognition of the fact that, unlike counties and towns, …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … the United States of America, obligations of the State of New York and, in certain circumstances, obligations of New York … by a central school district are subject to the provisions of General Municipal Law 11 pertaining to the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… be discontinued in PayServ v 9.2 for Optional Retirement Plans (ORP), the Voluntary Defined Contribution (VDC) Plan, and Tax Deferred Annuities/Supplemental Annuities (403(b)). … Data USA > Deductions > General Deductions Data) to the Savings Plan page (Main Menu > Benefits > Enroll in Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 922
… instructions to determine and record the county of residence of employees. Background Since many facets of … (OSC) has begun populating employees’ county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This initiative is currently limited to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageSome NY Schools Not Reporting Bullying or Harassment
… Many New York schools fall short when it comes to protecting students from harassment and discrimination … in creating a safe and productive environment for students when it is well implemented and when schools are in … Many New York schools fall short when it comes to protecting students from harassment and …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentChart of Accounts
… the new Fiscal Year beginning, the PayServ position pool chart of accounts must be updated to reflect the new budget … (PayServ) Fiscal Year End – Rollover of Position Pool Chart of Accounts bulletin issued annually in February to … payroll between the old and new fiscal years, the PayServ chart of accounts must be updated to reflect the new budget …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, … started the Open Restaurant program, which issued special sidewalk and roadway permits to restaurants. The city soon … 43 percent of restaurants and bars citywide had received sidewalk or roadway seating permits. This included 50 percent …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyThe Concerning Growth of Hate Crime in New York State
… by DCJS due to a New York City Police Department (NYPD) transition in data reporting systems. 4 For purposes of … report, New York City data for 2023 made available by the NYPD on the NYC OpenData portal are used. 5 Data on the rest … majority (61.4 percent) of hate crime incidents. In 2023, NYPD reported 669 hate crimes in New York City, an increase …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… are lacking on spending changes required for balance in the coming years. “New York state is in its strongest … and $3.4 billion in 2017-18, if unspecified savings from the 2 percent spending limit are excluded. Such gaps … are projected to rise 5.7 percent, a noticeable increase from the 3.8 percent estimated for the current fiscal year. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … powers of the town are affected. You state that a citizens group has requested the town board to hire an attorney for … the town can accept a gift of money from the citizens group to help defray legal expenses. Finally, you ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… Law, §6-d authorizes the governing board of any municipal corporation, school district, district corporation or town or county improvement district to … fund. Subdivision 7 also requires that any district corporation or improvement district, situated in whole or …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by … owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county legislative body "may, when … which it has discontinued pursuant to Highway Law, §131-b. With respect to the procedures for effectuating the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: Wall St. First Half Profits Jumped
… in the global economy and other factors pose threats to second half profits, according to State Comptroller Thomas P. DiNapoli’s annual report on … and slowed global economic growth. My office will continue to keep a close eye on the securities industry as the year …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedNew York’s Economy and Finances in the COVID-19 Era
… in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 pandemic dealt a body … million represented the State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered 12.9 percent …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Implementation of Suicide Prevention Task Force Recommendations
… The United States lost nearly 50,000 lives to suicide in 2022. Furthermore, 13.2 million people reported seriously considering suicide and 1.6 million reported a suicide attempt. Populations disproportionately impacted by … increase). Other populations ages 25-44 had increases in suicide rates, including non-Hispanic Native American and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSelected Aspects of Safety and Security in Subway Facilities
… Objectives To determine whether New York City Transit has taken steps to implement safety and security in all its subway … help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … To determine whether New York City Transit has taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities