Search
Oneonta City School District – Payroll (2017M-202)
… Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The District, which has … accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lake Pleasant Central School District – Payroll (2016M-8)
… The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Whitesboro Central School District – Claims Auditing (2016M-115)
… The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-1152015 Financial Condition Report – 2015 Financial Condition Report
… ended SFY 2014-15 with its highest closing fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time … selected financial, economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2015-fcrCentereach Fire District – Procurement (2016M-342)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and … laws. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Unified Court System Bulletin No. UCS-94
… PC Courts Universal Life. Affected Employees Employees in Bargaining Unit DR, represented by Court Officers Benevolent Association of Nassau County, Inc. and in Bargaining Unit F8, represented by Suffolk County Court … new Deduction Code to be used for voluntary participation in a universal life insurance program administered by Pearl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemState Agencies Bulletin No. 337
… holiday, creating a 27th paycheck. As the check date is in the 2002 calendar year, the applicable wage and tax information will be applied in the employee's 2002 W-2. In year 2003, there will be 26 paychecks. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksRetirement System Membership – State University Police Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … New York (SUNY), on or after December 18, 2015, coverage in this special plan is automatic. If you were employed as a SUNY police officer when this plan was enacted in 2015, you must have elected coverage by December 31, 2015. …
https://www.osc.ny.gov/retirement/publications/1823/retirement-system-membershipOpinion 2005-9
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … those districts on the central high school district board. In a common district having a sole trustee, the sole trustee … the common district on the central district board, and in a common district having three trustees, the board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION - Municipal Funds … of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … The respective governing boards of municipalities engaged in a joint service need not be directly responsible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint … broad authority for municipal corporations and districts, in addition to any other general or special powers, to enter … to the making of contracts, then its right to participate in an agreement hereunder shall be similarly conditioned. …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 91-14
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures … referendum. You have informed us that the district in question was established pursuant to article 12-A of the … Law authorizes "municipal corporations and districts", in addition to any other general or special powers, to enter …
https://www.osc.ny.gov/legal-opinions/opinion-91-14What is a Defined Benefit Plan?
… to an individual retirement account, and the money in the account is invested. Though the plan may offer pre-packaged investment options, in many cases, it is the responsibility of the employee to … result is that employee contributions are usually higher in defined contribution plans. Financial advisers recommend …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Language Access Services
… to DOHMH’s work because hundreds of languages are spoken in NYC. The 2023 American Community Survey conducted by the … DOHMH established its comprehensive Language Access Policy in 2016 to eliminate language barriers and ensure meaningful … evaluating LAS. DOHMH uses over-the-phone, video-remote, in-person, and American Sign Language interpretation. DOHMH …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Judges, Justices and New York City County Clerks in Bargaining Unit 86 who meet the eligibility criteria are … Background: Chapter 60 of the Laws of 2015, amended in the Laws of 2019 Chapter 59, Part VVV, created the Special … the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … transactions could occur and remain undetected. In January 2025, the Town hired a bookkeeper, and the current … For example, the highway fund incurred $263,016 in 2024 payroll expenditures that were processed and paid …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Comptroller DiNapoli Releases November Cash Report
… “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional … monetary settlements totaling $400 million were received in November and tax collections remain strong. I expect New … and the advanced payment of tax credits that occurred in November 2014. Consumption and use tax collections totaled …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 91-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention … Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, … §204-a[1][a][1]). The term "fund raising activity" as used in section 204-a means "a method of raising funds to …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Comptroller DiNapoli Releases Municipal Audits
… IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and … expenditures over the past three years, which resulted in operating surpluses totaling nearly $1.6 million. This has … However, the town justice did not always make deposits in a timely manner and did not perform monthly bank …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2