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Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… Key Findings We reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Forks Fire District #3 - Financial Planning (2018M-20)
… [read complete report - pdf] Audit Objective Determine if the Board properly manages fund balance. Key Findings The … Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of … the District's attorney and ensure the capital reserve funds are properly established. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Kings Park Central School District - Procurement of Professional Services (2020M-22)
… Determine whether the Board and District officials adhered to the law and District policy when procuring professional … services. Consider updating the procurement policy to establish a reasonable interval for how frequently … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesWest Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of Guilford - Justice Court Accountability (2018M-248)
… parties. Key Findings The Justices did not prepare monthly accountabilities or maintain sufficient records to … Key Recommendations The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Foreign Fire Insurance Report Filing
… Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingSUNY Bulletin No. SU-340
… Nurse 1 (T&RC) title (grade 18), depending on their qualifications. OSC will update all employees in a Teaching … who have a Comp Rate Code of HRY. If the employee does not meet the qualifications of the Registered Nurse 1 … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseState Agencies Bulletin No. 2204.1
… PEF 2023 Dental Stipend and to provide agency instructions for payments not processed automatically. Affected Employees: … lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is payable each fiscal … until the State enters into a new dental services contract for eligible NYSHIP enrollees. These monies will not be added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendUnified Court System Bulletin No. UCS-346
… by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the … or The prorated statutory salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtOpinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … whether a prohibited conflict of interest would arise if the mayor of a village, in his private capacity, purchases a …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 96-2
… last approved by the voters (compare, Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 … the amount required by the library district's budget from such lots and parcels "in the same manner and at the … relevant, section 734(1) provides that refunds resulting from small claims assessment review proceedings must be made …
https://www.osc.ny.gov/legal-opinions/opinion-96-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… categories: C = Miscellaneous Service, Consultant, or Grant A contract for services or consulting (except architect … Audit ID, containing the agency assigned NYS Contract # (e.g., C1234567) that appears on the actual contract … The NYS Contract # may not contain special characters (e.g., %, #, @, *, >, etc.). SFS Auto Generated Contract ID In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingDiNapoli Releases Executive Budget Report
… spending, principally in school aid and Medicaid. “With economic risks and the impending loss of federal … concerns. Economic and Revenue Risks Risks associated with the economic environment include continued inflation, … in increased borrowing costs for consumers and businesses. With inflation expected to remain elevated and additional …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Weather-related disasters that cause $1 billion or more in damage have occurred at an increasing rate since 1980. Severe … like flood plains and wetlands that can help control storm water and projects to protect infrastructure from … and future economic growth. Severe Weather Events The NOAA Storm Events Database reports incidents of powerful weather …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… 57 counties outside of New York City last year, according to a report issued today by State Comptroller Thomas P. … grew by 3.6 percent, or $552 million, in 2015 compared to 2014. But the increase was nearly exclusively driven by … “The unpredictability in sales tax collections continues to have financial ramifications for our local governments and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… a priority.” The Service-Disabled Veteran-Owned Business Act was signed into law in May 2014 to help eligible … in state government contracting opportunities. The act establishes a 6 percent goal for service-disabled … certify eligible businesses and monitor their usage; and developed controls to respond to SDVOB …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startDiNapoli: Regional Land Banks Fighting Urban Blight
… increased operating revenue such as tax collections or profits from sales to make up the difference. For a copy of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing $23,000 from the … “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores our unwavering commitment holding … State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing $23000 from the village …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-village