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English Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… bathrooms at the 172-unit Auburn Family Residence (Brooklyn) were supposed to finish in Dec. 2018, but that was … replacement project at the Park Slope Women’s Shelter (Brooklyn) was put on DHS’ capital plan in March 2015 but work … to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter (Bronx) was added to the capital plan in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 90-19
… fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et … and membership. A fire company must consent to a contract for the provision of fire protection outside the village and … of trustees, address, among other things, eligibility for fire company membership, the structure and functions of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 91-11
… of the county legislature, stated as follows: [w]e must look to the effect that the local law has on the power of …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… lifts a cloud that has hung over the city’s finances for years,” DiNapoli. “While New York City’s economy … economic recovery has already exceeded the average length for all recoveries since the end of World War II. Although the budget gaps for fiscal years 2019 through 2021 could be larger because …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… does not receive State funds or tax revenues or credits for its operations. Chapter 469 of the Laws of 1989 requires … customers, and commercial/industrial and other not-for-profit businesses located throughout New York State. In … corporations, public authorities and commissions, for which the Governor appoints the Chair, the Chief …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… is to provide the Division of State Police instructions for processing the 2021 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2021 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Comptroller DiNapoli Releases Audits
… agencies, it did not ensure they met the qualifications for the new position into which they were hired or promoted, … experience, and operating license requirements and, for operating titles such as Train Operators, Conductors, and … expenditures, and duplicate compensation costs for overlapping services. The follow-up found DYCD made only …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: Identity Theft Cases Surged in New York in 2020
… bank or credit statements regularly. When online shopping, look for indications that the site is secure, such as a …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… cases, undermining its mission to eliminate injustices and promote equal opportunity, according to an audit released … they can report it to the state Division of Human Rights and that it will be investigated, but the agency often failed … job,” DiNapoli said. “It lost cases due to carelessness and failed to properly or quickly investigate others. Tenants …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsOpinion 2006-6
… Compensation (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town … board pursuant to section 92 of the General Municipal Law. 1 Section 92(1) of the General Municipal Law provides that the governing …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole … Legislature by statute requires or permits moneys raised for any given expenditure to be raised from taxes levied only …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Shareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to the worldwide effort to limit climate change. "Combating …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeState Comptroller DiNapoli Releases Audits
… services in the United States. SED is responsible for safeguarding its data and ensuring the confidentiality, … data privacy, including completing the data classification for all types of information that it creates, collects, … of Information Technology Services (ITS) is responsible for maintaining Active Directory domains on behalf of the …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 271
… retroactive adjustments that were automatically calculated for an employee in PaySR. The adjustments are broken down by … broken down by the actual pay period(s) being adjusted for each earn code that generated a retroactive calculation. This panel is generally populated as follows: For retroactive actions reported directly on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… housing has been concentrated since 2010 and implications for growth in other areas under the “City of Yes” initiative … signal a few more years of strong annual growth at or near 0.75%, which is a greater rate of growth than the “City … especially as federal changes may jeopardize assistance to families. Report Housing Production in New York City Related …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… equity (14.3%), real estate and real assets (14.3%), and credit, absolute return strategies, and opportunistic …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionAudit Committee Charter Guidance and Template
… districts to establish an internal audit function and for the audit committee to assist the board in the oversight … the audit committee must develop and submit to the board for approval, a formal, written charter, which must include … and offer guidance that boards of education can use for establishing an audit committee charter. A sample charter …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … the authority of a municipality to acquire real property for the purpose of re-conveyance. In this instance, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York City’s Uneven Recovery: Youth Labor Force Struggling
… 1 – Unemployment and Labor Force Participation Rates for Workers Aged 16 to 24 by Geography Unemployment Labor … rates are still significantly higher than those for all workers, at 5.6% in New York City, 1.6% in the rest … above pre-pandemic levels (see Figure 2). Unemployment for young Asian and Black workers remains very high at 23.3 …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-struggling