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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… historically funded reserves by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory limit. Three of 5 …
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)
… District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s … unexpended surplus funds that will not be used to fund the next year’s operations. Ensure that the amount of …
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)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
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)
… record all financial activities in the capital projects fund or prepare adequate monthly financial reports that … funding source and still owed the part-town general fund $1.2 million, which may result in an inequity to the …
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)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of … Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fOpinion 89-35
… of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and Duties (authority over temporary investments) TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Contract and Payment Actions in March
… Comptroller approved 2,095 contracts for state agencies and public authorities valued at $52.1 billion and approved more than 3.6 million payments worth more than $33.1 billion. The office rejected 241 contracts and related transactions valued at $1.7 billion and more than …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,465 contracts for state … at Open Book New York . Major Contracts Approved Office of the Attorney General $1.5 million with Research Triangle … Institute for expert witness services. City University of New York $67.9 million with 569 Lexington Leasehold LLC …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in June
… Treatment Center. $3 million with Opad Media Solutions LLC for problem gambling media buying services. $1 million … $47.5 million with Mark Cerrone Inc. for Buffalo Harbor Site improvements including a spray pad, architectural … Center in Queens County. Department of Health $26.9 million to Maximus Inc. for assistance with the Health …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneOpinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2001-8
… district to be dissolved (Town Law §185[4]; 9 Opns St Comp, 1953, p 219). Accordingly, pursuant to the procedural … uniform rate throughout the district (see 1982 Opns St Comp No. 82-313, p 400, construing analogous provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, 1956, p 166; 7 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34State Agencies Bulletin No. 1905
… York State, Inc. (PBANYS) for members of the Agency Police Service Unit (BU31). Chapter 257 of the Laws of 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid potential pitfalls.” The … in the number of non-filers. The webpage includes a tool to check the filing status of any local government. … and unemployment. DiNapoli’s office has a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Agencies Bulletin No. 1181
… Purpose To explain OSC’s automatic processing of the retroactive payments and to provide agencies with … in Bargaining Unit 01 Background Pursuant to Chapter 261 of the Laws of 2012 which implements the negotiated 2009– 2016 agreement … To explain OSCs automatic processing of the retroactive payments and to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1181-implementation-retroactive-general-salary-and-other-increasesState Agencies Bulletin No. 1020
… explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not … 2010 which implements the agreement between New York State and NYSCOPBA (BU21) and provides for salary increases and … To explain OSCs automatic processing of the General Salary and other Increases and to provide agencies with instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1020-implementation-general-salary-and-other-increases-non-arbitrationState Agencies Bulletin No. 1022
… or Dutchess Counties in the following amounts: 4/1/07 $800 4/1/08 $824 Inconvenience Pay The legislation provides … amount: 4/1/07, effective 3/29/07 (I), 4/5/07 (A) $800 4/1/08, effective 3/27/08 (I), 4/3/08 (A) $824 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitrationOpinion 93-24
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … unreported). We note, however, that "competitive sporting events in which volunteer firefighters are competitors" are … that the Legislature does not intend competitive sporting events to be a form of physical fitness training which may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-14
… for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND … resolution authorizing the contract would not be subject to referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 88-54
Whether the consolidated district may be extended prior to December 31 and if so what time table must be followed for the extension of the consolidated district
https://www.osc.ny.gov/legal-opinions/opinion-88-54