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Opinion 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-2000-21DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… the industries that were most affected, and the areas, Brooklyn and the Bronx, that saw the highest increases. … neighborhoods seeing particularly dramatic increases. In Brooklyn, Bedford Stuyvesant had 35% more businesses, Bushwick had 30% more and Crown Heights North had 27% more. These neighborhoods were also home to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… in Fall 2021 and not all SUNY institutions experienced increases. The college-age population that drives enrollments … college students to higher degree programs, particularly for disadvantaged students. Degrees and Return on Investment … including salaries upon graduation, are more positive for New York’s college students than those in other states. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsArea #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 … policies and training and can focus attention on security in general or some narrow aspect of security (e.g., the … on one or more of the following issues: Emerging trends in information theft and other social engineering reminders; …
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
… Metropolitan Transportation Authority MTA New York City Transit Transit identified potential damage to its system and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
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)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … 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)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
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
… with each Business Unit (BU) and Department Code (DC). The information in SFS was created at the time of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateTown of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
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)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
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)
… with significant variances in appropriations. The District does not have a documented fund balance policy or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238State Agencies Bulletin No. 1248
… Company of New York. Affected Employees Employees in Bargaining Unit 31 Effective Date(s) Administration pay … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available … at 212-850-5519 or e-mail at arleen.tesoriero@standard.com . Questions regarding this Bulletin may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …
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)
… fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled approximately $345,000 and disbursements totaled approximately $307,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately … with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Central Valley School District – Claims Audit (2015M-129)
… Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Valley Stream Central High School District – Payroll (2016M-19)
… The Valley Stream Central High School District is located in the Town of Hempstead, Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Prattsburgh Central School District – Tax Collection (2016M-122)
… to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… District officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by offering employees a buyout incentive for … million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016m