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Opinion 97-24
… by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL … of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate in a … award program established for the members of the fire company unless they have been approved as members of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24PUC Achieve Charter School – Board Oversight (2016M-316)
… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Becoming Eligible for a Benefit – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1508/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1504/becoming-eligible-benefitBecoming Eligible for a Benefit – Career Plan for ERS Tier 1 Members
… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1503/becoming-eligible-benefitVillage of Greenwich – Justice Court Operations (2014M-023)
Village of Greenwich Justice Court Operations 2014M023
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… of sending more tax dollars to Washington than it receives back. For every tax dollar paid to Washington in FFY 2023, the … in DiNapoli’s report: In FFY 2023, federal expenditures for each U.S. resident were on average $4,089 more than they …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Agencies Bulletin No. 917
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P … for CAL teachers Restoration of health insurance for contract pay teachers General Deductions for contract pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… Security Income (SSI) or Social Security Disability Insurance (SSDI), be blind, have a significant disability … my son, Nathan, during Down Syndrome Awareness month. I am proud to be a member of the ABLE Council and to have been … needs planner to determine if an ABLE account is the best tool for their situation," said Tania Seaburg, interim …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsElsmere Fire District – Capital Project (2022M-48)
… capital project. Officials: Obtained voters’ approval for the construction project and bond financing. Prepared an … $35,365. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Unified Court System Bulletin No. UCS-362
… District Court Employees Association dated February 17, 2026 membership dues for employees in Bargaining Unit G9 … Changes will be effective in paychecks dated April 8,2026. OSC Actions: At the request of the Ninth Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-362-ninth-judicial-district-court-employees-association-duesDanby Fire District – Claims Audit (2020M-149)
… the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures. Key Findings The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may bolster what has already been a strong …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a county sewer district. The cost of such a contract would be financed by the county in the same manner as other … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Summary of Inventory Counts by School
List of School-Based Health Centers and thieir inventory of medications and medical supplies.
https://www.osc.ny.gov/files/press/pdf/school-inventory.pdfRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period … policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to … school purposes, properly supported by a detailed original receipt, and, where applicable, to ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144DiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five counts of … of a joint investigation by Comptroller DiNapoli, Steuben County District Attorney Baker and Steuben County Sheriff Allard. An earlier State Comptroller’s audit …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mFederal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
https://www.osc.ny.gov/files/local-government/publications/pdf/american-rescue-plan-and-crrsa-guidance.pdf