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Bainbridge-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)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for …
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)
… for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7143 …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
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)
… is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida …
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)
The purpose of our audit was to review the Towns financial management and budgeting practices for the period January 1 2013 through November 13 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Opinion 88-46
… LAW, §§1604-a, 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school … provision of a joint service (General Municipal Law, §119-o). As defined under Article 5-G, the term "municipal … intervals not specified in your inquiry. Under section 119-o(2) of the General Municipal Law, a municipal cooperation …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Agencies Bulletin No. 2014
… Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or Paid Leave of Absence/FMC (EFMLA PD LV COVID 19) on the payment effective date. Performance … Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesOpinion 91-19
… acceptance of the gift by the donee (see, generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … villages (see Education Law, §§255[1], 259[1]; 1972 Opns St Comp No. 72-918, unreported) and town residents who also …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… When deputy sheriffs and county corrections officers are injured in the performance of official duties and are paid … whether, in these circumstances, an amount equal to the injured employee's workers' compensation benefits must be … Municipal Law, §207-c provides that any "policeman" who is injured in the performance of his duties shall be paid by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 96-20
… Protection (abolishment of police department) VILLAGE LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to Village Law, §8-800 …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… OF INTEREST -- Employment Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of …
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
… State employee’s pension money. He allegedly lied, created fake documents, and deceived state officials to ensure he got …
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
… region, carrying an average of nearly 600,000 customers daily to their destinations via Penn Station or Grand Central … stations and rights of way in Manhattan and the Bronx, and LIRR stations and rights of way in Queens and … required to produce standardized activity reports (e.g., daily, weekly, monthly) related to its established …
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-hudsonVillage of Manlius – Financial Reports (2025M-89)
… records in a timely manner, which caused a delay in the availability of monthly financial reports to the Board and …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102