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Opinion 2002-9
… though the public work is to be performed at favorable prices, but in excess of the competitive bidding monetary …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App Div 175, 64 NYS 726). Section 176(9) of the Town Law provides that the … firefighter entitled to disability benefits arising from injury incurred while putting up Christmas lights at …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Local Sales Tax Collections Increased by 4.2 Percent in 2023
Overall growth moderates after increasing by double digits in the prior two years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-annual-report.pdfBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Eldred Central School District – Building Access (S9-26-1)
… School District (District) officials properly manage and monitor building access accounts and devices? Audit Period … security and enabling school officials to manage and monitor entry points within educational institutions. These … Summary District officials did not properly manage and monitor building access accounts and devices (badges). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The … is governed by an elected nine-member Board of Education. Results of Review Based on our limited procedures, it appears …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… $15,700 lacked itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … actionable lead levels were still in service without a test showing they were now below the lead action level or … being used. District officials did not ensure that the test results exceeding the lead action level were directly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Chart of Accounts
… Description of Report NHRP707 Weekly - Thursday Payroll Employee Expenditure Charge Register. Reflects use of … Chartfield values and valid combination strings to provide payroll expenditure data to agencies. This report replaced … Error Report The daily error report is received by the Payroll Systems Support team. When agency Position Pools …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsCybersecurity Web Series Week 4 – Ransomware – How to Avoid Being the Next Victim
This session will focus on one of the most prolific and expensive malwares in cyber history, Ransomware.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-4-10-25-2021.pdfDistribution of Utility Arrears in New York State
… of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 … climbed to just over $1 billion. By December of 2021, the number of utility customers in arrears had increased to 1.3 … rose to $1.7 billion. In the first quarter of 2022, the number of customers in arrears fell by about 50,000 to 1.2 …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
State Comptroller Thomas P DiNapoli and Westchester County District Attorney Anthony A Scarpino Jr announced the convictions of Annette Bigelow 60 and Mary Nash 59 who hid their mothers death to collect nearly $22000 in her state pension payments from 2013 to 2015
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsOversight of Obesity and Diabetes Prevention Programs
… focused our review on the two initiatives with the highest funding during SFY 2017-18: Creating Healthy Schools and … Department expectations for the individual programs it is funding. Ensure that costs reported by the Department’s network of contractors are supported, appropriate, and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsCollege of Plattsburgh – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … identified in this report and take appropriate action to recover any misappropriated moneys, as necessary. Approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Ordinary Death Benefit – Forest Rangers Plan
… ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and your death is not … benefit may be payable to your designated beneficiary if you are a: Tier 1 member and have completed at least one year … the Retirement System; and Your death occurs: While you are on the payroll; While you are on an authorized …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefit