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Opinion 98-15
… MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic building pursuant to the procedural … to the anticipated date of availability, may lease or sell historic buildings or structures upon such terms and … p 82). Accordingly, it is our opinion that a town may sell an historic building pursuant to the procedural …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… plea was entered today in Steuben County Court before Judge Marianne Furfure and she is scheduled to be sentenced …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsAdditional Benefit Information – Special 20- and 25-Year Plans
… The new Section 383-e and 383-f retirement plans do not affect … of Environmental Conservation Police Officers Plan Forest Rangers Plan State University of New York (SUNY) Police Plan Rev. 10/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Opinion 2007-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of … to the district under a contract to obtain an audit of the fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGlen Aubrey Fire Company – Board Oversight (2022M-139)
… complete report – pdf] Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of … contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139State Agencies Bulletin No. 502
… Units 02, 03, 04, and 47 who have a Workers’ Compensation accident occurring on or after 7/1/04. Effective Date(s) … represented by CSEA who sustain a Workers’ Compensation injury on or after 7/1/04 may now be eligible to receive a … Compensation Leave Under the Workers’ Compensation Law, an employee necessarily absent from work due to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationCamden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, … officials maintained excessive balances in three reserve funds. Key Recommendations Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… reports. From January 1, 2023 through December 31, 2024, the Department’s disbursements totaled $260,823 and … the Department’s annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyMaximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a … To determine whether the Office of Mental Health OMH has …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… farmers face a number of challenges, from declining milk prices which can threaten family businesses, to tariffs … New York's U.S. rankings rose in 2017 compared to 2011 in milk, snap beans and maple syrup. Milk is by far the state's largest agricultural commodity, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyState Agencies Bulletin No. 1924
… Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page … in the Equated to Grade field, the Salary Administration Plan is MAC, the Comp Rate Code is ANN and the increment code … in the Equated to Grade field, the Salary Administration Plan is MAC, the Comp Rate Code is ANN and the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseOpinion 96-24
… of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … moneys for certain capital purposes. General Municipal Law, §6-g governs capital reserve funds in fire districts. …
https://www.osc.ny.gov/legal-opinions/opinion-96-24State Agencies Bulletin No. 1829.2
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 1829.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesOversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdf