Search
Town of Smithtown – Departmental Operations (2017M-66)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal controls over … include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the reserve, needed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBolton Central School District – Financial Condition (2013M-58)
… The Bolton Central School District is located in Warren County. The District is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… purpose of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, … were $8.2 million. Key Findings Internal controls over reserve funds are not appropriately designed or operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Benson – Financial Condition (2013M-77)
… budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to routinely monitor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… should: Ensure an annual audit of the FFA records is completed as required by regulations. Ensure cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomUnified Court System Bulletin No. UCS-188
… code 407 Political Action Fund that has been established for certain employees of the Unified Court System. Affected … the new Code 407. The union will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly … forms or eligibility information, contact Chris Manning, President of the Suffolk County Court Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-188-new-deduction-code-407-political-action-fund-pacOpinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … Law §1402[e]; Town Law §§176[10],[11], 177). In a multi-company fire department, the initial recipient of the foreign …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… for routine business use, such as debt service, advance account, payroll or eminent domain vendors. Agencies cannot …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationFranklin Square Union Free School District – Website Transparency (2025M-93)
… rates and safety information. The District’s 2023-24 property tax report card with budget comparisons, tax levy …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93DiNapoli Issues Report on Transparency of Village Fiscal Activities
… New York State Comptroller Thomas P. DiNapoli’s office … Village of Pomona – Transparency of Fiscal Activities … New York State Comptroller Thomas P DiNapolis office released …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesOrdinary Death Benefit – State Police Plan
… to an on-the-job accident. The ordinary death benefit is a one-time, lump sum payment (your beneficiaries would not receive a monthly …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSUNY Bulletin No. SU-329
… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) … Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately 8 … impacted by severe weather-related disasters. The costs for cleanup and repairs erode monies that could have been … debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt for all …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetReporting Formats – Enhanced Reporting
… types include regular reports adjustments or updates to job data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsSUNY Bulletin No. SU-148
… Purpose To provide instructions to agencies for processing the salary increase Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-148-january-1-2008-500-salary-increase-certain-employeesOpinion 2002-17
… and as one of the prime contractors, on a town building construction project subject to General Municipal … is in response to your inquiry concerning a proposed town building construction project, governed by General Municipal … Contractors Ass'n v Board of Trustees, Orange County Community College , 149 Misc 2d 440, 565 NYS2d 997 revd on …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Contract and Payment Actions in October
… Comptroller approved 1,555 contracts for state agencies and public authorities valued at $1.5 billion and approved … renovate the cafeteria and dining area in the University Hospital Building at SUNY Downstate Health Sciences … J. D'Annunzio & Sons Inc. for bridge replacement on North Avenue over I-95 in Westchester County. $13.9 million with …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in May
… . Major Contracts Approved Department of Civil Service $71.3 million with Davis Vision Inc. for administrative services … with Schenectady Hardware & Electric Co. for switchgear replacement at Empire State Plaza in Albany County. $1.4 … $2.8 million with Niko K Construction Corp. for roof replacement at Binghamton University. State University …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-may