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Eldred Central School District – Budget Review (B4-15-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts … Determine whether FranklinEssexHamilton Board of Cooperative Educational Services BOCES officials properly …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectOtego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Westchester County - Financial Condition (2018M-151)
Westchester County Financial Condition 2018M151
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Cortland County – Public Water Supplies (2016M-318)
… Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … Spencer, is governed by a three-member Board of Trustees. In 2014, the Company received $29,400 in receipts and made $11,900 in disbursements. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsComptroller DiNapoli Releases Municipal Audits
… previously assessed. Find out how your government money is spent at Open Book New York .Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2373.1
… is to inform agencies of OSC’s automatic processing of the October 2025 LGS payment and provide instructions for … University Construction Fund and CSEA Effective Dates: The October 2025 LGS Payment will be processed in separate … a grade and NS positions (Grade 800) are eligible for the October 2025 LGS payment provided the employee: Is Active, on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2423
… inform agencies of OSC’s automatic processing of the April 2026 LGS payment and provide instructions for payments not … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the Public … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2423-april-2026-civil-service-employees-association-csea-public-employeesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Croghan , Town of Dickinson , Johnstown Public Library , Town of Kiantone , … DiNapoli today announced his office completed audits of the Town of Croghan Town of Dickinson Johnstown Public …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced … will not be tolerated, and I will continue to partner with Attorney General Schneiderman to expose corruption and … Comptroller DiNapoli to form Operation Integrity,” said Attorney General Schneiderman. “These sentences echo our …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… and beverage distributors, according to an audit released today by State Comptroller Thomas P. DiNapoli. "New York's … basis. Deposit initiators are required to file quarterly reports detailing deposits, withdrawals and other information … million in 2016. DiNapoli's auditors analyzed quarterly reports submitted by deposit initiators during the audit …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … payments under the contract to the surety. The contract record in the SFS will continue to be identified by the … leading to the termination of the original contractor; A copy of the notice of termination to the original contractor; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversState Agencies Bulletin No. 2284
… processing the 2024 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the following … Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in … Dates: The 2024 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the following pay periods: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outManagement of Unexpected Delays and Events During Winter 2017-18
… canceled at the terminal before departing, or terminated en route before reaching their destinations. Service …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Other Bulletin No. 8
… University Construction Fund Resolution and Chapter 10 of the Laws of 2008 provide for a General Salary Increase for eligible … payroll processing for Pay Period 1 is completed, OSC will process the April 2009 Salary Increase for eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fundUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a … Judiciary Law, Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay Change associated … above. Effective Date(s) The new Reason and Increment Codes are available immediately and may be used to report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawState Agencies Bulletin No. 1695
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 99-14
… for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter … of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd 66 NY2d 980, 499 NYS2d 395; Davis v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-14