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Rocky Point Union Free School District – Financial Condition (2015M-170)
… The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Iroquois Central School District – Financial Condition (2014M-22)
… Background The Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of … The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295East Moriches Union Free School District – Budget Review (B7-14-3)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The East Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Town of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Ira – Financial Management (2014M-280)
… November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … Town Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled … and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Opinion 88-46
… would have the authority to: Determine the value of any property, other than cash, contributed by a participating … As was explained above, a municipality may only delegate non-ministerial functions in the manner provided by law. In … agreement, pursuant to General Municipal Law, §109-o(2), could delegate some of the responsibilities of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Agencies Bulletin No. 2014
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 Security Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesOpinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (with town library by … residents, or may grant moneys to the town library. We are in receipt of your letter asking whether a village may … entity under such terms and conditions as may be stated in the contract. Since section 256 authorizes a village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… a self-insured employer ( Adolf v City of Buffalo Board of Education , 71 AD2d 746, 419 NYS2d 249, affd 50 NY2d 871, 430 NYS2d 44). Of course, when a municipal employer is individually …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 96-20
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when … LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-16
… law. The term "regularly", however, is commonly defined to mean "[a]t fixed and certain intervals, regular in point of …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … authority from having "any interest direct or indirect in any contract or proposed contract for materials or services to be furnished or used in connection with any project". Section 36 does not …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… employee. The defendant was arrested and presented today in the District of South Carolina. Manhattan U.S. Attorney … is this: we will find you no matter what state you are in and recoup what you steal from the retirement system. I thank U.S. Attorney Bharara for partnering with us in the fight against pension fraud.” According to the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… its homeless outreach services contract at Pennsylvania Station (Penn Station), Grand Central Terminal (Grand … Railroad (Metro-North) stations within New York City and whether the MTA has met its goal in assisting … in the 5,000-square-mile area fanning out from New York City through Long Island, southeastern New York State, and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkSUNY Bulletin No. SU-376
… (only if the Action/Reason code is Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), or Long Term Disability/WCL (Worker’s Comp IPP). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudson