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Berkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Depew Union Free School District – Financial Condition (2016M-229)
… School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Fort Edward Union Free School District – Financial Condition (2015M-67)
… July 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the … that included realistic estimates based on historical or known trends, the District relied on the appropriation of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Herkimer Central School District – Financial Condition (2016M-68)
… audit was to examine the District’s financial activities for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. The operating budget for the 2014-15 fiscal year totaled approximately $22 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Malverne Union Free School District – Fund Balance (2016M-120)
… to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background The Malverne Union … schools with approximately 1,700 students, is governed by a five-member Board of Education. Budgeted appropriations for … officials adopted overly conservative budgets that, as a result, included the use of fund balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120East Moriches Union Free School District – Claims Processing (2016M-273)
East Moriches Union Free School District Claims Processing 2016M273
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41State Agencies Bulletin No. 320
… Purpose To advise agencies of an increase in New York City resident tax withholding and an increase in the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityAccounts Payable Advisory No. 67
… of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary … using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer to Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOperational Advisory No. 24
… Subject : Fiscal Year End 2024-25 Important Dates Guidance : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding needed information and final …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesDivision of Housing and Community Renewal Bulletin No. DH-100
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic … 2019 DC37 2% Salary Increase: Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… today announced that three major U.S. energy companies have agreed to detail how they will be impacted by the global effort to achieve the Paris Agreement's goals and how they can adapt to a lower carbon future. As a result, …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsArea #2 – IT Security Training and Awareness – Information Technology Governance
… social engineering scams 8 into providing their passwords, opening harmful attachments or visiting malicious websites. … or some narrow aspect of security (e.g., the dangers of opening an unknown email or attachment or how to maintain … policy. IT security training and awareness is an essential part of protecting computer systems and data. Your personnel …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessOpinion 97-1
… full valuation of the participants' taxable real property bears to the aggregate full valuation of all participants. …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed … in the formation process. Town Law, article 11-A (§189-a et seq.) and Village Law, article 22-A (§22-2210 et … of joint fire districts in towns and villages. Section 189-a(1) of the Town Law provides as follows: The town board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) … 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA (Report) making 93 … Capital Program. Inspection and maintenance of Transit’s on- and off-site facilities and equipment is critical to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a report … in 2023 that remained below pre-pandemic levels. While Manhattan remained home to the largest share of city …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… Authority (MTA)'s New York City Transit is taking too long to correct safety-related defects in subway stations, … cracks; and an oil leak on the station platform. Several of the defects involved water conditions (water leaks and … that there is a material risk that Transit's performance statistics are not accurate. When the MTA provided auditors …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … statute. You state that a bank has offered to lend the county money pursuant to the following terms and conditions. … plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be …
https://www.osc.ny.gov/legal-opinions/opinion-88-45