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North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Town of Queensbury, Warren County. The Company contracts with the Town to provide fire protection services to the … Ensure that all disbursements are properly supported with appropriate documentation before the Treasurer signs the …
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)
… 1, 2013 through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the … Averill Park No 2 Fire District Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… 2016 through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Operational Advisory No. 7
… Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and … or as BUs were established in the system. This information is used for many purposes during day-to-day operations … In an effort to ensure all financial correspondence is properly routed, OSC is coordinating an effort to update …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateTown of Broadalbin - Records and Reports (2018M-63)
… maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the … to maintain, complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record all cash … Develop a plan for updating and maintaining the accounting records and filing AUDs in a timely manner. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Opinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … and Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, … an individual from a village justice court to a county jail after the individual has been arraigned in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' COMPENSATION -- County Self-Insurance Plan (participation in by village … to participate in a workers' compensation plan of the county in which it is located, unless excluded by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
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, 28.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … Whether a line of credit between and the county is legal …
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-cityIX.7.E Disaster Assistance – IX. Federal Grants
… in the Division of Budget (DOB), Department of Homeland Security and Emergency Services (DHSES), the Statewide … to use the event project in the first instance. In this case, they can code transactions to track the disaster …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: 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-yorkDiNapoli: 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-goals