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Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… with an annual carbon footprint analysis of the Fund's public equity portfolio (16 percent lower overall emissions … New York State Common Retirement Fund is the third largest public pension fund in the United States with estimated … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 93-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … LAW, §500-c; COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court and committed by …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in … -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… 22-A (§22-2210 et seq.) contain provisions relating to the establishment of joint fire districts in towns and … law, located in said town or towns are hereby authorized to establish in such town or towns and village or villages a … hearing and permissive referendum requirements applicable to the establishment of the joint fire district by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … notes to the extent authorized by that statute. You state that a bank has offered to lend the county money … cost of any object or purpose for which serial or sinking fund bonds may be issued. That section further provides that, …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Area #2 – IT Security Training and Awareness – Information Technology Governance
… laws. There have been many accounts of users whose actions caused significant IT system harm or financial losses. They … been tricked into performing actions that threatened or caused harm to their systems. The success of social …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… services to continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s … carried out capital projects to both correct damage caused by Superstorm Sandy and mitigate potential flooding … critical stations that Transit indicated should have been made more watertight and resistant to potential flooding were …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… college students to higher degree programs, particularly for disadvantaged students. Degrees and Return on Investment … including salaries upon graduation, are more positive for New York’s college students than those in other states. … those with only a high school diploma. Median earnings for bachelor’s degree holders in the state are nearly $82,000 …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… small businesses, the industries that were most affected, and the areas, Brooklyn and the Bronx, that saw the highest … providing services more easily online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% … period. Very small businesses were a key source of new economic activity during the first half of the pandemic in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityIX.7.E Disaster Assistance – IX. Federal Grants
… guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event … prepared guidance on tracking agency costs by event. For each disaster event that requires individual tracking, a … and another will be created to support tracking of costs for the disaster within the Agency without the automatic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between … rest of the nation. The large spike was driven by New York City and the influx of asylum seekers, but the rest of the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOpinion 89-65
… documented and payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
… TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method … of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … basis of the full valuations used to apportion the county real property tax. When the full valuations used to apportion …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Unified Court System Bulletin No. UCS-180
… to adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … or Leave with Pay (P) on or after 3/29/2012 are eligible for this salary increase. OSC Actions OSC will process the April 2012 salary increase for Judges and Justices who meet the eligibility criteria as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtDiNapoli: State Pension Fund Value $206.9 Billion
… earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The … York taxpayers.” During state fiscal year 2018, the Fund’s public equities, including domestic and non-U.S. holdings, … beneficiaries. Employer contribution rates are determined by investment results over a multi-year period along with …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionOpinion 91-61
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of General Municipal Law, §99-m provides that "[a] town or village court shall be entitled to ... an additional fee … further states that all fees on bail collected by a town or village court shall be paid to the State Comptroller, and …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Controls Over Unclaimed Bottle Deposits
… an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … compliance. The Department also did not assess penalties for 301 of 539 quarterly reports that were filed late. The … indicative of material errors and/or fraudulent reporting. For example, some initiators report bank account service …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-deposits