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Career and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfAffirm Holdings Inc
As a shareholder, I am writing to learn more about how Affirm is managing and overseeing potential regulatory, operational, consumer, and financial risks related to its offering of short-term installment lending products and services, also known as Buy Now, Pay Later (BNPL).
https://www.osc.ny.gov/files/press/pdf/affirm-holdings.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State Comptroller, Division of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftState Authority Contracts on Open Book NY
… categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … the Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of … target of 15 percent. The Health and Hospitals Corp., the New York City Housing Authority and the Metropolitan …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownOpinion 88-13
… coverage to the village. The village's current insurance policy was issued prior to the election of the mayor, and … of interest under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the … and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or economic …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Employer's Guide
… resources from the Employer’s Guide, on the Employer homepage . Bookmark the Employer homepage so you can access it any time. About NYSLRS …
https://www.osc.ny.gov/retirement/employers/employers-guide2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOpinion 90-64
… This opinion represents the views of the Office of the State … be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may not … of bonds or capital notes to finance the project. In this regard, we note that, where obligations are to be issued …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with its own …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … hearing on the tentative budget refers only to the salary, or fixed, periodic cash consideration, proposed to be paid, exclusive of the cost or value of fringe benefits. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-55
… AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 92-28
… This opinion represents the views of the Office of the State … taxes? 5. If tax anticipation notes are issued to fund this period, when should the school district pay proceeds to … notes are issued by the school district to fund this period, is the library required or authorized to pay …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 92-50
… This opinion represents the views of the Office of the State … the award under the charter. You state that the purpose of this amendment is to stimulate the local economy. In 1991 … or local laws applicable to a local government. Based on this pre-emption, we concluded that a post-1953 local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… This opinion represents the views of the Office of the State … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or implied … 88 Misc 2d 303, 387 NYS2d 385), it has been the opinion of this Office that an application to a planning board is not a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 97-4
… This opinion represents the views of the Office of the State … upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is not a volunteer or …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21