Search
Opinion 2005-3
… MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter into a lease for the … to be reacquired by lease-purchase agreement. This is in reply to your letter asking whether a union free school … other than that provided in the General Municipal Law. It is a fundamental principle of law that school districts …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… their data in time to receive a FSMS score, a date that is at least three months past their statutory filing … have failed to file their financial data with our office is increasing,” DiNapoli said. “This is a red flag. Gaps in filing undermine transparency and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesUnified Court System Bulletin No. UCS-90
… Purpose To notify the Unified Court System of the modified … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization forms or information about … To notify the Unified Court System of the modified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-90-change-eligibility-aflac-voluntary-supplementary-insuranceIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an … reasonable budgets and managed fund balance responsibly in accordance with statute. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… Neck Union Free School District (District) could achieve cost-savings by offering a health insurance buyout incentive … Key Findings District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mValley Stream Union Free School District #30 – Purchasing (2016M-171)
… the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. Background The Valley … District, which operates three schools with approximately 1,500 students, is governed by an elected five-member Board … appropriations for the 2015-16 fiscal year totaled $34.1 million. Key Finding The District procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51For-Profit Construction Questionnaire (CCA-2)
… extra time printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one … spend extra time printing filling out and mailing a paper form Use our free online service to file or update your …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… extra time printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one … spend extra time printing filling out and mailing a paper form Use our free online service to file or update your …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireHicksville Union Free School District – Purchasing (2016M-34)
… through October 31, 2015. Background The Hicksville Union Free School District is located in the Town of Oyster Bay, … Hicksville Union Free School District Purchasing 2016M34 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34State Agencies Bulletin No. 267
… Purpose To advise agencies of a decrease in the supplemental wage flat withholding rate … 28% to 27.5%. Affected Employees Any employee who receives a supplemental wage for a payment in PaySR. Tax Tables To request a copy of the 15T- … To advise agencies of a decrease in the supplemental wage flat withholding rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decreaseRFP#0001 – Online Financial Literacy Program
… seeking an Online Financial Literacy Program as detailed in the solicitation available via the links below. The … following links: Request for Proposal (Amended 4/11/25), in PDF Forms Only (Amended 4/11/25), in MS Word format Amendment #1 , Issued 4/11/25, in PDF …
https://www.osc.ny.gov/procurement/rfp-0001State Comptroller DiNapoli Releases Municipal & School Audits
… education instruction. From fiscal years 2019-20 through 2022-23, the district’s reported surplus fund balance ranged …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… audits of the Brunswick Central School District , Elwood Union Free School District , Pine Valley Central School … District , Port Byron Central School District , Enlarged City School District of Troy and the True North Rochester … agreements that have resulted in cost savings. Enlarged City School District of Troy – Leave Accruals (Rensselaer …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central … and the Warrensburg Central School District . "In an era of limited resources and increased accountability, it's … written agreements with 10 providers who were paid a total of nearly $395,000 during the audit period. The district used …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Berlin Central … the amount of appropriated fund balance that was not used is added back, the unrestricted fund balance exceeded the … collections. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Gilboa-Conesville Central School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central … announced completed audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville Union …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Brighter … contracts, the auditor has no assurance that the district is being billed correctly. Fort Ann Central School District – … at year-end. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… revenues and realistic estimates for expenditures. As a result, the district has accumulated unrestricted fund … employees were accurately paid separation payments. As a result, two employees were overpaid by a combined total of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0