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Truxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfTioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfNational Investors Call for Workplace Disability Inclusion
… disability rights movement," said Ted Kennedy, Jr., bone cancer survivor, amputee and Board Chair of the American …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionDiNapoli Urges Parents to Open a College Savings Account for Their Children
… to $5,000 from their state taxable income, while married couples filing jointly can deduct up to $10,000 each year. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Rural Counties Face Shortage of Health Professionals
… in New York state and found alarming shortfalls in primary care, pediatric, and obstetrician and gynecologist (OBGYN) … Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people … as Health Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… District’s financial activities. Background The District is located in the Town of Eaton in Madison County the Board … with one member being appointed as Chairperson. The Board is responsible for the District’s overall financial … management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fOpinion 89-51
… of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to the fire company providing … Whether the town is authorized to make payments to the volunteer fire company in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 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-2000-21VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law SFL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationTown of Crawford – Town Clerk (2021M-82)
… . The following conditions contributed to the theft of money and its concealment. A lack of adequate controls and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82State Agencies Bulletin No. 343
… by the NYSCOPBA insurance carriers: 322 NYSCOPBA Cancer Ins. 372 AFLAC NYSCOPBA Legal 374 NYSCOPBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitDiNapoli Releases Analysis of Executive Budget
… tax cap. It is unclear how the budget proposals or any recommendations by the MRT will achieve these potentially … budget language that would authorize additional prison closures. Full Report State Fiscal Year 2020-21 Executive …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget