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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-277The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests the money used to pay NYSLRS …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Department is a volunteer organization that provides fire protection services to the Village of Waterford, Saratoga … process were adequate and we did not note any questionable bank withdrawals or payments. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… purpose of our audit was to evaluate the oversight of the Company’s financial operations for the period January 1, 2012 … 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. … Key Recommendations Ensure that the Treasurer completes and submits the annual financial report with OSC in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Broadalbin - Records and Reports (2018M-63)
… whether the Supervisor maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s … or require his bookkeeper to maintain, complete, accurate and up-to-date accounting records and reports. The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… future. As a result, the New York State Common Retirement Fund (Fund) has withdrawn the shareholder requests it had … Gold real estate investments, World Bank Green Bonds and private equity investments such as Invenergy, developers of a … around the globe that meet the Fund's risk and return requirements. Active Ownership: DiNapoli uses the Fund's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… This conclusion is further supported by subdivision 4 of Town Law §189-a, which establishes a procedure for … into a city. We note also that Town Law §189-a[4][e] provides that the provisions of Town Law, article 11, … notwithstanding the specific reference in section 189-a(4)(e) to "extension," but not to the "diminution," the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Area #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been … training should explain the proper rules of behavior for using your IT systems and data and communicate the …
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
… the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its … and depth of storm surge will increase across New York City. With the sea level rise, future storms will flood more … stemming from Superstorm Sandy, which hit the New York City area in October 2012 causing significant coastal …
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
… compromise subway safety which had not been identified by station supervisors during their inspections," said DiNapoli. … "A" defects at 12 stations that had been inspected by station supervisors. The defects included: loose stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station …
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
… ensuring they are affordable, are diverse, and nurture a spirit of innovation and community in their students.” …
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
… in the city generally declined over the same period. Very small businesses were a key source of new economic … nationally, they grew by a robust 14%. Employment among very small businesses increased by 1% from 2019 to 2023, … in the outer boroughs. From 2019 to 2023, the number of very small businesses rose by at least 10% in every borough …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: Numbers of Homeless Population Doubled in New York
… the highest shares in the nation. “New York has long had a housing affordability crisis, and more families are running … state. New York needs to examine how it’s using current housing resources while taking more action to address this … more than 28,000, Texas almost 11,000 and Florida 7,500. Gov. Hochul and New York City Mayor Adams both announced …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Unified Court System Bulletin No. UCS-168
To notify agencies of the new voluntary group term life insurance Code 546 available to certain employees of the Unified Court System through AXA Equitable Li
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0State Agencies Bulletin No. 1584
… Purpose To inform agencies of a change in the Maine income tax withholding rate. … Employees Employees who live and work in the State of Maine Background The following changes have been made to … To inform agencies of a change in the Maine income tax withholding rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-change