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Canton Central School District – Financial Condition (2013M-287)
… results for the fiscal years 2009-10 through 2011-12 and found that District officials adopted realistic budgets and kept expenditures within budgeted appropriations. The … reports throughout the year to monitor the budget and approved budget transfers at the monthly Board meetings. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing … the people who elected him,” DiNapoli said. “His theft of public funds is contemptible and undermines public faith … G. James said, “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores our unwavering …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… based in Oneida. Rapasadi was convicted of ordering auto parts and tools for personal use on the state police-paid account at United Auto Supply. DiNapoli’s analysis of thousands of United Auto Supply invoices found that between April 2015 and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyOpinion 92-4
… fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing … training sessions for active volunteer firefighters of the fire district fire department. The training would take place …
https://www.osc.ny.gov/legal-opinions/opinion-92-4State Agencies Bulletin No. 911
… Fund BU96 IOLA (Interest on Lawyer Account) Fund BU98 Industrial Exhibit Authority BU99 * Except employees in the … when an employee moves into or out of a bargaining unit listed above within Fiscal Year 2009-2010. More …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared … DiNapoli’s report on sales tax collections from January to September 2025 include: Each of the 10 regions in the state, … Report Local Sales Tax Collections from January to September 2025 Data Regional Table with Detailed Sales Tax …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearDiNapoli Announces Latest Fiscal Stress Scores
… as well as the villages of Cambridge (Washington), Island Park (Nassau), and Saugerties (Ulster), were designated in … to fiscal stress.” The villages of Chateaugay (Franklin), Huntington Bay (Suffolk), Kaser (Rockland), and Liberty … file annual financial data in time: the Village of Island Park, which had not received a score from FYE 2020 to 2023, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Results of General Obligation Bond Sale
… (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) … (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Franklinville – Procurement (2024M-56)
… that goods and services were procured in the taxpayers’ best interests and may have missed opportunities to reduce …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Somers – Justice Court (2013M-198)
… the clerks deposit all moneys received in an official bank account within 72 hours of collection, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175State Agencies Bulletin No. 1195
… Purpose To provide agency procedures for processing the payments. Affected Employees Employees in … out up to 120 hours of accrued Over40 Comp Time credits. For additional Information regarding the Over40 Comp Time II … Due to Hurricane Sandy, GOER has extended the deadline for submitting the Cash-Out Election Form for the 2012 Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… that David Shaw, the former parks and recreation director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. Shaw was sentenced to … that David Shaw the former parks and recreation director of the Village of Waverly pleaded guilty …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… Global Corp., pizza maker Papa John’s International Inc., aluminum producer Century Aluminum Co. and Spirit Reality Inc., a real estate investment trust. The Kraft Heinz Co. agreed to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent … with the CBAs, contracts or any other applicable laws. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsLaFargeville Central School District – Information Technology (2021M-192)
… in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Wyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2