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Campbell-Savona Central School District – Budget Review (B2-16-6)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Campbell-Savona Central School District – Budget Review (B2-13-12)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendation Review the tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Silver Creek Central School District – Financial Condition (2015M-321)
… July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … Silver Creek Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesCohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District officials properly managed fund … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is … Orchard Park Central School District School Bus Procurement and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
… 1, 2013 through March 31, 2014. Background The General Brown Central School District is located in the Towns of … General Brown Central School District Financial Condition 2014M216 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Huron – Financial Management (2014M-367)
… resulted in the accumulation of surplus funds and higher tax levies than necessary. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… comprehensive policies and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer charges. Town officials did not establish an adequate system … over billing, collecting and enforcing of water and sewer charges. Establish a comprehensive transfer station cash …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60State Comptroller DiNapoli Releases Municipal & School Audits
… level, as of the conclusion of our fieldwork on March 21, 2025, officials had not performed any remedial action on …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-5
… Practice Law & Rules [CPLR], §6501; 5303 Realty Corp. v O & Y Equity Corp. , 64 NY2d 313, 486 NYS2d 877, 476 NE2d … is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … paid circulation ... and has been entered at United States post-office as second-class matter. A publication which is … must be established at least one year and entered in the post office as second class matter*** Thus, in general, …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Employment Recovery Is Slow for New Yorkers with Disabilities
… The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not … levels. These data highlight the continued need for solutions that facilitate increased employment for people with disabilities in New York. According to data …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Agencies Bulletin No. 647
… Background Recently, a binding arbitration award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security Services Bargaining Unit are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install … vehicle (EV) chargers where they are most needed by New York’s nearly 50,000 registered EVs, leaving nearly half … The New York Power Authority has failed to install electric …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: State Should Improve Financial Literacy Efforts
… knowledge and skills, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … knowledge and skills according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsState Agencies Bulletin No. 1678
… and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-police