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Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followState Agencies Bulletin No. 1406
… taxes requires changes to New York City withholding taxes for employees with taxable incomes over $500,000. Effective … Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning over $500,000. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changePayServ
… PayServ 9.2 Job Aids Add Employment Instance Enroll in the ORP/VDC Enroll Employee in 403b Plan Enroll Employee in … Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… the Rise Impact Fund; LEED Gold real estate investments, World Bank Green Bonds and private equity investments such as … data. This engagement spurred shareholder proposals in 2018 calling on companies to adopt targets for reducing their … in the nation. The Fund's fiscal year ended March 31, 2018. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 93-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 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-2000-21Opinion 97-1
… corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… job losses during the COVID-19 pandemic took a toll on the city’s economy, but resilient New Yorkers fueled small … first quarter of 2023. The impact of the COVID-19 pandemic on the city likely explains the large gap in growth. Still, … pandemic. This again reflected the pandemic’s greater toll on New York, but may also be caused by elevated rents, wages …
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
… protect the confidentiality, integrity and availability of their data and systems without ensuring that the people … cover the federal and State laws governing confidentiality of student, teacher or principal PII, and how employees can … important to update the training material periodically to address new technologies, threats and any changes to your …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… education sector that attracts students and investment to our colleges and universities, which benefits our state … of several public and private institutions, forcing a few to downsize or close their doors. New York’s future depends … Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting potential students has …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsOpinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … to the date of the adoption of the annual budget for the next succeeding fiscal year. Finally, section 28.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-45IX.7.E Disaster Assistance – IX. Federal Grants
… guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event … prepared guidance on tracking agency costs by event. For each disaster event that requires individual tracking, a … and another will be created to support tracking of costs for the disaster within the Agency without the automatic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Numbers of Homeless Population Doubled in New York
… Comptroller Thomas P. DiNapoli. Homelessness grew by 53.1% from January 2023 to January 2024, more than four times the … counties. The number of homeless children increased from 20,299 in 2022 to 50,773 in 2024. Almost one in three of … is currently implementing a five-year $25 billion housing plan “to create or preserve 100,000 affordable homes,” …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkControls Over Unclaimed Bottle Deposits
… an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … by deposit initiators. Our analysis identified multiple red flags that may be indicative of material errors and/or …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… of all New Yorkers. Its mission is to facilitate recovery for adults receiving treatment for serious mental illness; to support children and families … and operate throughout the State to provide services for up to 5,000 recipients. ACT provider teams are required …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programDiNapoli: State Pension Fund Value $206.9 Billion
… Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed Income …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billion