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Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January 2017. Background The Pocatello Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50City of Syracuse – Water System Cybersecurity (2019M-173)
… for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Westerlo - Information Technology (2020M-33)
… technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Maximum Reportable Days – Legacy Reporting
… the maximum amount reportable is 21 days. Rev. 2/20 … NYSLRS employers report information about employees through …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysIthaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … cost savings measures are positive steps in the effort to use recurring revenues to support recurring expenditures. Key Recommendation …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. …
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
… New York State Comptroller Thomas P. DiNapoli today announced that three major U.S. energy companies have agreed to detail how they will be … resolutions called on the companies to assess the impact of regulatory and technological efforts to mitigate climate …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 93-30
Whether the cost incurred by a village in transporting an individual from a village justice court to a county jail after the individual has been arraigned in village justice court and committed by the village justice to the custody of the county sheriff is a charge of the village or the county
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… if, among other things, there have been subsequent court cases 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' …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … to be extended is located …" (emphasis added). Thus, if a village located within more than one town is included … by the town board of all of the towns …" (emphasis added). We also note that there is nothing in the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Area #2 – IT Security Training and Awareness – Information Technology Governance
… threats, underscores the importance of including all users in IT security training. It is also important to update the … awareness. Fortunately, there are a number of no-cost or low-cost solutions available from a variety of sources. The … IT security training and maintaining IT security awareness does not have to be a formal, elaborate and expensive …
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
… whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to … In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting … and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions …
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 New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … New Yorkers fueled small business growth. Changes to how people work and how businesses operate, along with federal aid, allowed people to either start a business or expand by providing services …
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
… a disaster event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland Security and Emergency Services (DHSES), the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
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 …
https://www.osc.ny.gov/legal-opinions/opinion-89-65