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PUC Achieve Charter School – Board Oversight (2016M-316)

… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State … Trustees, provided education to approximately 85 students in grade five during the 2014-15 school year. Operating …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Oxford Academy and Central School District – Financial Management (2016M-6)

… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Town of Barrington – Financial Management (2017M-103)

… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103

State Agencies Bulletin No. 1165

… BU21 Deficit Reduction Plan. Affected Employees Employees in Bargaining Unit 21 Effective Date(s) Immediately … Employee Retirement System (ERS) to reduce 5 days worked for BU 21 employees identified as eligible for the Deficit Reduction Plan for the Administration …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

State Agencies Bulletin No. 2135

… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected … The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-service

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

Property Tax Freeze Credit

… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit

Tidal Basin Government Consulting, LLC

… million for professional services and $1.6 million for travel expenses. Background The Division’s mission is to … expenses incurred as part of the consultants’ pre-approved travel. The contract totals $91.7 million for the period July … Basin $11,968 for travel expenses that did not comply with requirements in the OSC Travel Manual, as required by the …

https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llc

Enforcement of Local Law 144 – Automated Employment Decision Tools

… To address some of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). … it will be used, and the data that will be collected. The NYC Department of Consumer and Worker Protection (DCWP) is … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose civil …

https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-tools

Syracuse City School District – Information Technology (2025M-129)

… officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) … Area School district officials must manage network user accounts and create IT contingency plans to help protect … and maintain public trust. Unmanaged network user accounts are potential entry points for attackers and other …

https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129

Opinion 89-59

… district "shall be assessed, levied and collected" on an ad valorem basis unless the petition submitted pursuant to … and maintaining a district "shall" be assessed on an ad valorem or benefit basis as the case may be, these … of financing improvement districts, independent of special ad valorem levies or special assessments, which may be used …

https://www.osc.ny.gov/legal-opinions/opinion-89-59

Operational Advisory No. 13

… with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process … date in an accounting period that is about to be closed, that have passed agency approval (and not … that are in an accounting period that is about to be closed that have not been posted will be deleted and any KK …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periods

Opinion 94-27

… Town Law, §200 authorizes a town board, either upon petition of a prescribed percentage of fronting or abutting … improvement is subject to permissive referendum and the petition requesting a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements pursuant to section 200 (Town …

https://www.osc.ny.gov/legal-opinions/opinion-94-27

Pension Payment Option Election – Divorce and Your Benefits

… a small share of the overall pension benefit. For a full description of each option, see the Pension Payment … death. Available options include the Joint Allowance Full (100 percent), Joint Allowance Half (50 percent) or any … member with a customized pension payment option election form during the processing of their retirement application. …

https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election

DiNapoli Reaffirms Commitment to DEI Initiatives

… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … and Harassment Disclosure Corporations should address the corrosive effect that discrimination and sexual … diverse and/or insufficient efforts have been taken to address a lack of diversity, the Fund may withhold support …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiatives

Accidental Disability – New Career Plan

… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …

https://www.osc.ny.gov/retirement/publications/1515/accidental-disability