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Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… reduced staffing, paid down debts and sought lower-cost health insurance. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… audit was to examine the District’s financial condition for the period July 1, 2012 through January 28, 2014. … with approximately 500 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Grand Island Central School District – Interfund Financial Activity (2016M-42)
… the general, capital projects and special aid funds for the period July 1, 2010 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $58.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347State 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
… 403b Plan Enroll Employee in General Deduction Enroll in a Pension Plan Enter a Rehire Hire a Person Mid Pay Period Proration ORP/VDC … 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
… change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … and $150 million with the Rise Impact Fund; LEED Gold real estate investments, World Bank Green Bonds and private equity …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsArea #2 – IT Security Training and Awareness – Information Technology Governance
… principal PII. 7 The training must cover the federal and State laws governing confidentiality of student, teacher or … your IT policies and training and can focus attention on security in general or some narrow aspect of security … alerts from the organizations mentioned above or sending out periodic security reminders via email that address some …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessOpinion 97-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … real property, the authority's full valuation will be the same as that of the village. Any experience component should … NYCHA , 201 Misc 24, 109 NYS2d 883; Public Housing Law, §§2, 3[2]; General Construction Law, §§65[a], 66[4]; 1988 Opns …
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-2000-21Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events. … and another $34.2 billion in capital projects programmed for 2020 through 2024. This includes the major … and equipment is critical to ensure the system is prepared for future extreme weather events. Consequently, Transit is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… Small businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … and people of color, immigrant communities and women-owned small businesses. Foster business growth by expanding …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: 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-defectsOpinion 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-88-45Opinion 93-30
… in the opinion. COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF … arraignment) VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail) CORRECTION … it is well-established that a sheriff is responsible for transporting prisoners lawfully committed to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… remained stable at 6.2% between 2010 and 2020. In Fall 2022, there were 896,000 students enrolled across all … who began in Fall 2016 completed their coursework by June 2022. Declining enrollment and low completion rates resulted … Overall, earnings in New York increased from 2010 to 2022 at a rate greater than nationwide and higher than the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsIX.7.E Disaster Assistance – IX. Federal Grants
… project in the first instance. In this case, they can code transactions to track the disaster activity and later …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistance