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Farmingdale Union Free School District – Financial Condition (2016M-235)
… February 29, 2016. Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in … Farmingdale Union Free School District Financial Condition 2016M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWestmoreland Central School District – Financial Condition (2014M-283)
… 1, 2013 through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, … Westmoreland Central School District Financial Condition 2014M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Fonda-Fultonville Central School District – Payroll (2015M-118)
… The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … Findings We found significant problems with the accounting for and reporting of capital project activity and the use of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Andes Central School District – Financial Management (2013M-250)
… officials are not properly managing the District’s fund balance levels. They have appropriated funds they have … Although District officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost 20 percent of the following …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Cohoes Public Library – Governance and Operations (2015M-259)
… governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the … Library is operating in accordance with its bylaws, its charter and City code. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Sagaponack Common School District - Fund Balance Management (2018M-53)
… funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Agencies Bulletin No. 1494
… not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to … 2016 OSC Actions OSC will process dues changes submitted by OMCE. Agency Actions Notify affected employees. Agencies … of OMCE, the dues amount must be adjusted accordingly by the agency, if appropriate. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… the date you leave paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditByron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without always …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Oversight of the Title Insurance Industry
… DFS reviews specific functions the Title Insurance Rate Service Association (TIRSA) performs for its members and … Legislature in 1993, is the statistical agent of DFS and a rate service organization. In its role as a statistical … for all title insurance companies in the State. As a rate service organization, TIRSA is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 91-52
… provided by this section .... (Emphasis added; see L 1991, ch 413, §§54-56, effective January 1, 1992, which increases … to observe (see, e.g., Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 206, 264 NYS2d 376). Based … Mechanical, Inc. v City of New York , Supreme Court, NY County, NY Law Journal, 3/1/88, p 7, col. 1 and A.I. Smith …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… is a necessity to effectively work, learn, communicate and play in our society. The COVID-19 pandemic highlighted … millions of New Yorkers to participate in remote learning and work. Fortunately, New York State has made great progress … Broadband Deployment Report , January 19, 2021 Interactive Map View a map of New York State that breaks down the …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… million from 2006 to 2013 in state funds for immunization grant contracts. As a result of the criminal probe, … were assisted by Investigations Bureau Investigator Dennis Churns, with support from Deputy Chief Antoine Karam …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7DiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… requests in their neighborhood and help identify where resources may be needed. Along with the new tool, DiNapoli … are heaviest by type and location should make it easier for advocates, agency officials and policymakers to identify neighborhoods that need help or where resources should be focused.” As measured through NYC311 …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsEmpire Plan Drug Rebate Revenue
… to all documents and other information, in unredacted form, deemed necessary by the State. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Allegany, Central, Finger Lakes, Genesee, Long Island, New York City, Niagara, Palisades, Saratoga/Capital District, … and, as of January 2022, had published 24 data items (10 maps, 11 data sets, two filtered views, and one chart). The … functions, and there were no processes to identify new publishable data to post on Open Data (at the time of the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-follow