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Opinion 88-37
… to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be used. Section 21.00(a) provides that a serial bond may be used for any object or purpose having a period of probable …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Subway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides … structure, and other factors; and where Transit fails to meet the wait assessment, whether it determines the causes …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentArea #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 … to guess. Schools should be aware that State Education Law and Regulations14 require student PII be password …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… State Education Commissioner Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's … and investing. They become better equipped and informed to make important financial decisions in the future that … applying for a credit card, student loan or mortgage. It's time for New York to catch up to states who for decades …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single … of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsState Comptroller DiNapoli Releases Municipal Audits
… officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 … officials adequately assessed the impact of the pandemic on financial operations while developing estimates for … officials adequately assessed the impact of the pandemic on financial operations while developing estimates for …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not review or update the sampling plan to identify all water outlets for sampling or exemption. We reviewed the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9State Agencies Bulletin No. 1744
… Purpose To notify agencies of an automatic dues increase and a one-time retroactive … adjustment Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in or were previously in … 291) will increase retroactively as follows: Effective Date Biweekly Amount 4/1/2016 $26.65 4/1/2017 $27.13 4/1/2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationCity of Newburgh – Budget Review (B6-16-17)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company … manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHewlett Bay Fire District
… of our audit was to assess the District’s procedures for procuring professional services and internal controls over information technology for the period January 1, 2013 through February 28, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 are approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 million. Key Findings … fiscal year. Some students were overbilled or underbilled for services received and student refund checks were printed …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, which is … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesOverview – Career Plan
… earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years … pay; Payments made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – Police and Fire Plan
… salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – New Career Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1511/overviewVestal Central School District – Fund Balances (2017M-91)
… increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned fund balance … amounts to unassigned fund balance, where allowed by law, or other reserves established and maintained in compliance … expenditures, to fund needed reserves, to pay down debt or to reduce taxes. … Vestal Central School District Fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91