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Town of Watertown Fire District – Procurement (2022M-155)
… have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… While the Cash Management Improvement Act (CMIA) applies to virtually all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those … exceed this threshold, the corresponding program will be subject to CMIA during the following SFY. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaCity of Middletown – Payroll and Leave Benefits (2024M-26)
… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… with limited exception, is to be provided by employers. Costs to administer the Program are recovered via the Board’s …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … of changing your retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). * PFRS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewWantagh Fire District – Payroll (2013M-176)
… leave limits. Four of the six employees’ leave balances we reviewed exceeded the policy’s maximum allowed limits. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… will help protect public employee unions. But we must stand together to defend unions and working families in all …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseOverview – World Trade Center Presumption
… the condition was the result of your participation in the events of September 11 and after, unless it can be proven the … or cleanup efforts has been extended to September 11, 2026 (Chapter 561, Laws of 2022). If you participated, and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionHarpursville Central School District - Financial Condition (2018M-120)
… Audit Period July 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Chenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3South Glens Falls Central School District - Fund Balance (2018M-90)
… funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90DiNapoli Statement on Executive Budget Proposal
… is to align spending with revenue while still meeting the critical needs of New Yorkers and local communities. Funding … assistance. Governor Cuomo’s call for comprehensive campaign finance reform and public financing of campaigns is welcome. New York needs to reform its campaign finance system from top-to-bottom and strengthen …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… not develop or implement procedures for staff to follow when procuring professional services. District staff did not have any guidance to determine when they should use competition, such as an RFP process or … policy and develop procedures to provide guidance to staff when procuring professional services, including soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesMexico Academy Central School District – Procurement (2023M-75)
… when procuring professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Opinion 2000-20
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership … of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer … museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may expend monies to become a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20