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Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s … is a district corporation of the State, distinct and separate from the Town of Candor and Tioga County in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 … through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCaribbean Heritage Month Celebration
… who contribute greatly to New York State. The live stream has ended, but you can watch a replay of the event …
https://www.osc.ny.gov/caribbean-heritage-month-2022Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Fire District Information
… and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an Annual … 155 - Covers defined benefit programs [pdf] Summary of Regulations [pdf] Training Training Requirements for Fire … Code of Ethics for Fire Districts [docx] … Fire District Information …
https://www.osc.ny.gov/local-government/resources/fire-district-informationCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… elected by the boards of education of its component school districts. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
OneidaHerkimerMadison BOCES Claim Payments 2015M350
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350State Agencies Bulletin No. 2032
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … 6 members of TRS Plan Type 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 1841
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … limit of Tier 6 TRS members for school year 2020/21 is $17,067.00. Affected Employees Employees who are Tier 6 … In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Program Legislative Session 2019-2020: Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… of interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler … Hoovler and the New Windsor Police that we were able to bring their crimes to light and recover over $1 million.” “As … and for working with us on this report. I hope this report will be used not only as a record of the lax oversight that …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Steven G. James said, “These charges demonstrate that people who are placed in a position of trust and take … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli announced the arrests …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her community and used her two …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 2000-17
… AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC … authority for the construction of a water system by a contractor engaged by the authority, the authority must …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Real Property Tax Cap Information - Glossary
… amount local governments are permitted to increase their real property tax levies. Either two percent or inflation, … determination of “quantity change.” Never negative. … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryBank Street College of Education – Compliance With the Reimbursable Cost Manual
… and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities who are between … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool … These ineligible costs included $338,175 in personal service costs, $246,707 in administrative overhead costs, and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manual