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Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Board continued to adopt budgets that included annual real property tax levy increases even though the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… projected expenditures for 2013-14 are not realistic. We estimate that the District will spend a total of $19.7 … aid in the 2014-15 tentative budget by almost $680,000. We estimate the minimum amount of fund balance for the 2014-15 … to more realistic levels. Increase the State aid estimate in the tentative budget to a reasonable amount. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Opinion 90-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … death benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … widow or widower has died of: (i) a deceased member of a pension or retirement system of a police department or paid …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Unified Court System Bulletin No. UCS-347
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-306
… Annual employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on … 20 years of continuous service in the UCS as of 03/31/2022 are eligible for the April 2022 UCS Longevity Bonus provided … an “Unsatisfactory” evaluation on their last rating date are ineligible to receive the April 2022 UCS Longevity Bonus. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Cicero Fire … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-25
… HYDRANTS -- Fire Districts (authority to contract for) PUBLIC CONTRACTS -- Approval (effect of failure to obtain … authorizes the board of fire commissioners, after a public hearing upon notice, to establish within the district one or more zones in …
https://www.osc.ny.gov/legal-opinions/opinion-90-25State Agencies Bulletin No. 2435
… bulletin is to provide processing instructions to agencies for entering the Fiscal Year 2026-2027 Correctional Institution Differential payments for eligible employees at DOCCS. Affected Employees: … as well as approval from the Office of Employee Relations for unrepresented M/C employees, a $1.00 per hour salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligibleOpinion 90-60
… into an installment purchase contract for the purchase of realty because section 109-b(2) expressly provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Agencies Bulletin No. 2036
… be used. When an adjustment is needed for non-COVID-19 related overtime or recall such as OTT, ARO must be entered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuOpinion 2006-7
… TOWN LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may enter into an ambulance service … Law §198(10-f) parallel the provisions found in section 122-b of the General Municipal Law, which authorizes the … pursuant to General Municipal Law §122-b (see 1998 Opns St Comp No. 98-9, p 22). The Legislative history of General …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7State Agencies Bulletin No. 2066
… Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleState Agencies Bulletin No. 2035
… Purpose: The purpose of this bulletin is to provide information and processing instructions for implementing the new APSU 15 Year Seniority Pay. Affected … The purpose of this bulletin is to provide information and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitOpinion 2011-1
… however, is not a "project," and not even necessarily related to any particular "project." Therefore, we do not …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1