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Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Opinion 91-14
… GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§198(9), 209-e(3): A town board, on behalf of a refuse and garbage … of Town Law (see NY Const, art VIII, §3; TownLaw, §§209-f, 231). Therefore, both the refuse and garbage district and the … Law, §198[9]; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p 3; …
https://www.osc.ny.gov/legal-opinions/opinion-91-14What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … Financial advisers recommend employees contribute at least 10 percent of their gross earnings to their defined … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Language Access Services
… the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited … York City Department of Health and Mental Hygiene (DOHMH) is New York City’s (NYC or City) public health agency. DOHMH’s mission is to protect and promote the health of over 8 million New …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Code is LEG with a Payroll Status of Active or Leave with Pay on or after 03/28/2024 are eligible for this salary … Court of Appeals Chief Judge $240,800 $265,600 Associate Judge $233,400 $257,500 Appellate Division Presiding Justice $227,800 $251,300 Associate Justice $222,200 $245,100 Appellate Term …
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)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … Board. The former Supervisor also did not prepare monthly bank reconciliations or maintain check registers with running … financial condition, including a balance sheet, statement of revenues and expenditures/expenses and changes …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 2005-9
… discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… and supervision of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … may provide for delegation of that responsibility to other officers. (2) If a municipal cooperation agreement … service. (3) A municipal cooperation agreement may provide how to allocate moneys remaining at the conclusion of each …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town … real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements … Whether a town and a fire district located within the town may jointly purchase …
https://www.osc.ny.gov/legal-opinions/opinion-96-19State Comptroller DiNapoli Delivers Inaugural Address
… that helps everyday New Yorkers, holds government and school districts accountable, fights public corruption, … that helps everyday New Yorkers holds government and school districts accountable fights public corruption …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewFranklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices … in northeastern New York State and has a population of approximately 51,600. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366City of Corning – Foreign Fire Insurance Funds (2017M-143)
… July 1, 2015 through June 23, 2017. Background The City of Corning is located in Steuben County and has a population of … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Develop realistic estimates of appropriations and the use of fund balance in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Menands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and … Union Free School District is located in the Village of Menands in Albany County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… September 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located in the Towns of … Burnt HillsBallston Lake Central School District Leave Accruals and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWestport Central School District – Internal Controls Over Payroll (2014M-013)
… through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, … Westport Central School District Internal Controls Over Payroll 2014M013 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013