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Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Problem Gambling Treatment Program (Follow-Up)
… Objective To assess the extent of implementation of the two … problem gambling services; developing and ensuring access to prevention, treatment, and recovery services; developing …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… performance in New York. In response, he urged New York school districts to assess their plans for spending federal pandemic funds and to target funds towards children most in need. New York …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalSUNY Bulletin No. SU-286
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New … Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = Active or Leave With Pay Department = 28059, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-286-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-335
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-335-suny-downstate-location-stipend-gsnu-employees-representedOpinion 2009-2
… LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the … total estimated cost of the improvement, including amounts to be financed both by the issuance of obligations and from …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … Provide periodic IT security awareness training to personnel who use IT resources, including the importance …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionArdsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Opinion 89-55
Whether the town board which presently awards all promotions within the town police department may delegate that authority to the chief of police
https://www.osc.ny.gov/legal-opinions/opinion-89-55DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… older adults. Yet thousands remain on waitlists, and some funds were not spent, raising questions about whether the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsImplications for the Future – 2021 Financial Condition Report
… Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to recover … were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing its … subject to risk, but the path of the coronavirus pandemic will heavily influence economic activity for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Better Life Experience Act of 2014. New York is one of 40 states in the country that offer this type of program. NY …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesComparison of PFRS Benefits
… 31, 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions None if … offers a non-contributory plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until … of calendar-year earnings each year. Service Retirement Pension Benefit Calculation — Most PFRS members are in …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsSelected Aspects of Discretionary Spending
… operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingCompliance With Freedom of Information Law Requirements
… ensure its customers – those who live, work, and travel in New York – have a safe, efficient, balanced, and … statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … and respond to FOIL requests and appeals within the time frames required by law. Grant or deny access to FOIL requests …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Unclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… sure better production and delivery information can guide investment decisions about meter replacements, infrastructure … Water Accountability (2015M-300) Updated 2016 … CostSaving Ideas Evaluate the Efficiency of Your Water Delivery System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-system