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Opinion 88-45
… may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year … than fifty per centum of the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in … levied or to be levied for the fiscal year in which they mature or out of other revenues of that fiscal year available …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in 2023 that remained below pre-pandemic levels. While Manhattan remained home to the largest share of city … businesses rose by at least 10% in every borough except Manhattan, with some neighborhoods seeing particularly … small business growth over the four years included Manhattan’s Harlem (19.4%) and the Bronx’s Wakefield, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityArea #2 – IT Security Training and Awareness – Information Technology Governance
… to student, teacher or principal PII. 7 The training must cover the federal and State laws governing confidentiality of … opening an unknown email or attachment or how to maintain laptop security while traveling). The failure to provide IT … 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
… and inspected and maintained the equipment to ensure they can be deployed when needed. Our audit covered the period … continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s infrastructure and … In addition, Transit developed several weather plans that can be activated for extreme weather-related conditions and …
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: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … the Fund's investment decisions, including: $4 billion for the low emissions index; $3 billion in sustainable … of a wind farm in Western New York; ESG risk assessments for all new investments; and annual reviews of ESG oversight …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Long Island Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR … and businesses. It would also be another devastating blow to a region that is still struggling to recover from Superstorm Sandy and the recession,” DiNapoli …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… A village recreation attendant admitted stealing more than … of their ongoing partnership. Erickson was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically … A village recreation attendant admitted stealing more than …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesCUNY Bulletin No. CU-356
… of Civil Service to start, cancel or change rates for individual employees. Agencies will not have PayServ access to start, cancel or change rates for these deduction codes. The following deduction codes are … the New York State Department of Civil Service to provide for the deduction of Domestic Partner Health Insurance: Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying … returns. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsWyandanch Union Free School District - Budget Review (B19-7-1)
… because it would need to levy an additional $9 million in real property taxes. Key Recommendations Pay careful …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Shelter Island Union Free School District –Financial Condition (2014M-132)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Police Property Room Inventory (2014-MS-4)
… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a … Recommendations Review and update policies and procedures for controlling property. Monitor activity in the property …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Trustees, governs the Village and is responsible for overseeing the Court’s general management and financial … operations. The Justice Court’s budgeted appropriations for 2013 were $43,284. The Village had one Justice, Robert …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing