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State Police Bulletin No. SP-221

… in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, … in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. Effective … 4, 2021 (Administration). Background At the request of the Police Benevolent Association of the New York State Troopers, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insurance

City of Yonkers – Budget Review (B19-6-6)

… [read complete report - pdf] Purpose of Budget Review The … overtime costs could potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime … fund for services not related to the water fund by as much as $3.7 million. Over the last 10 years, the City’s …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

DiNapoli Calls for Long-Needed State Debt Reform

… New York state has one of the nation’s highest debt levels, largely because … New York’s “moderately high and growing debt levels” as one factor preventing it from achieving a higher credit … of 30 years or less and must begin to be repaid within one year. The use of state debt should be precluded from …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reform

State Agencies Bulletin No. 1837.3

… supersedes Payroll Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll … Action Reason Codes to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes … but are subject to a cap of $511.00 per day and $5,110.00 for the 2 week period. Employees may use FEPSLA …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leave

Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)

… Objective Did the Montauk Fire District (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) … – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s budget. The Board is responsible for …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153

Spencerport Central School District – Employee Benefits (2025M-65)

… [read complete report – pdf] Audit Objective Did Spencerport Central School District (District) officials … totaling $670,439. Audit Summary District officials did not always appropriately authorize and accurately … payments. This occurred because District officials did not perform an adequate independent review of separation …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65

Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)

… or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among other things, determines …

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84

Richburg-Wirt Fire District – Board Oversight (2025M-73)

… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Develop and adopt required policies, including an …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73

Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)

… the town complies with various laws and maintaining the public’s trust. The Town Board’s (Board’s) 2025 calendar-year … Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … audit of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68

Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)

… officer (CEO) and is responsible for the District’s day-to-day management under the District’s Board of Education’s … claims auditor from an administrative point of view, to keep the claims auditing function as independent as … The Manager is responsible for ordering food and supplies to provide meals and refreshments for students, sell a la …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28

Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)

… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9

Elmira City School District – Capital Projects (2025M-21)

Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21

Cincinnatus Fire District – Board Oversight (2025M-77)

… 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of ethics policy and obtain the 2025 adopted budget. Understanding the Audit Area A fire … 181-b of Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77

DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits

… than doubled since 2012, according to a report released today by State Comptroller Thomas P. DiNapoli. The CTL is the … than doubled since 2012 according to a report released today by State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limits

DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com

… for more than 500 state and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a transparency … revenue and spending. This addition to Open Book New York makes it the go-to source for comprehensive, … for more than 500 state and local public authorities is now available at Open Book New York httpwwwopenbooknewyorkcom …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcom

Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth

https://www.osc.ny.gov/files/local-government/publications/pdf/taxcaptightens0715.pdf

DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation

… Unrestricted state aid for cities, towns and villages has remained flat or declined … the last decade, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … Unrestricted state aid for cities towns and villages has remained flat or declined …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflation

City of Troy – Budget Review (B19-5-8)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background … revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are reasonable …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8