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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments aggregating $2,484: …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Owego – Shared Services Facility Capital Project (2022M-42)
… Approve all interfund advances. Town officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Henrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both … Results of Review It appears that the District has made some progress implementing corrective action. Of the four audit recommendations, two recommendations were partially implemented, and two …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fOpinion 89-35
… of town moneys to temporarily invest moneys not needed for immediate expenditure. This is in reply to your inquiry … Further, certain of the powers and duties prescribed for the town supervisor under section 125 of the Town Law may … we note initially that, although many statutes provide for particular functions to be performed by the town's chief …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Contract and Payment Actions in March
… State Park in Albany County. State University Construction Fund $11.9 million with Mengler Mechanical Inc. for HVAC …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in September
… of New York $11.5 million with Sodexo Operations LLC for custodial management services at University at Buffalo. $2.4 … Works Inc. for on-call high temperature welding repair service at University at Albany. $1.2 million with Evans … may continue to provide care. Department of Civil Service $330.6 million to Caremark Health, LLC. to provide …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in June
… Services and Supports $3.6 million with Dreamland Security Services Inc. for security guard services at the Kingsboro Addiction Treatment … with Tryfacta Inc. for food preparation services at the Bronx Addiction Treatment Center. Department of Corrections …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneOther Bulletin No. 71
… 2023 SCF CSEA LLS payment. Affected Employees: Employees in Bargaining Unit 97 in SCF with an increment code of 1810 who meet the … which provides for payment of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilDiNapoli: Fewer School Districts Overriding Tax Cap
… fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according to a report issued today by State Comptroller Thomas P. … For a district-by-district breakdown of tax levy data, download the Excel file here: …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, … A 2015 report from the New York State Employment First Commission established an Employment First Policy for …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2290
… Clothing Allowance. Affected Employees: All employees in the Institutional Services Unit (ISU) – BU04 represented by CSEA who meet the eligibility criteria are affected. … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … coming to an end and uncertainty coming out of Washington on state and local funding cuts, local officials should … 518 villages, most of which have a fiscal year ending on May 31. The scores, which are based on self-reported data, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDebt – 2023 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the State reported the following debt levels: $1.8 billion of constitutionally authorized, …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtOpinion 97-6
… bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure … The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is determined by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2001-8
… the proceedings may be commenced either upon a proper petition of taxpayers (Town Law §§170[1], 171, 185[1]) or on town board motion and without a petition (Town Law §§170[2], 185[1-a]), subject to public … is not a sufficient reason, pursuant to the provisions of section 176(27), to justify the creation of a zone of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 88-34
… enactment of resolutions. Accordingly, it was the Attorney General's opinion that, by authority of Vehicle and Traffic … or regulation. In reaching this conclusion, the Attorney General relied upon Village Law, §20-2002 which in part … we concur with the conclusion reached in the Attorney General's opinion relative to the adoption of traffic orders, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Retirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members Designating Multiple Beneficiaries (RS6420-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate multiple beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6420-a.pdfElection Form for 25-Year Retirement Plan for Tier 3 Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Section 89-p) (RS5473-P)
NYSLRS election form for only Tier 3 sheriffs, undersheriffs, deputy sheriffs and correction officers not already enrolled in a plan that permits retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473-p.pdf