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Opinion 96-10

… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … of a type, or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to … general fund of the fire district, irrespective of whether voter approval is obtained (1977 Opns St Comp No. 77-787, …

https://www.osc.ny.gov/legal-opinions/opinion-96-10

Village of Ossining – Parking Ticket Collections (2017M-259)

… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …

https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259

Garden City Union Free School District – Overtime (2016M-382)

Garden City Union Free School District Overtime 2016M382

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382

Saratoga County Water Authority – Water Charges (2016M-357)

… Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357

Village of Endicott – Disbursements (2021M-124)

… complete report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll disbursements … Determine whether Village of Endicott Village officials ensured that nonpayroll …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124

Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)

… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118

Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

… information technology (IT) assets. Key Findings Student treasurers and faculty advisors did not maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and

Barnard Fire District – Financial Condition (2015M-145)

… December 31, 2014. Background The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves approximately 25,000 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145

DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average

… today released a review of recent federal data about how the pandemic negatively affected student performance in New … over $15 billion in emergency education aid during the pandemic from the federal government, with $14 billion from three rounds of … today released a review of recent federal data about how the pandemic negatively affected student performance in New …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-national

DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds

… (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022), and will refund $30.4 million of … authorized by the following bond acts: Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), …

https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bonds

Elementary and Secondary Education – 2021 Financial Condition Report

… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant Federal Aid … to the 12 defeats from last year. Student Performance Graduation and dropout rates improved in the State during the …

https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-education

State Comptroller DiNapoli Releases Municipal Audits

… effectively." Village of Endicott – Budget Review (Broome County) The significant revenue and expenditure projections … taxing authority. The village's ability to rely on real property taxes as an increased revenue source in the future … were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did not establish policies …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… The board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project … (2022M-32) The supervisor did not maintain accurate accounting records and reports, and the board could improve … operations. The supervisor did not ensure accurate accounting records were maintained or provide bank statements …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1999.1

… OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 * Note: Earnings Code E25 (Extra Service Hourly 2.5) will systematically calculate the Extra Service amount owed to the employee by multiplying the Extra …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19991-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1986.1

… 1 005731 5570400 Mental Hyg Ther Assnt 2 005732 5570500 Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Psy 005606 5500540 Nurse 3 Psy … CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 H25 Hospital Duty OT 2.5 RD5 HDO O25 OT for Ann 2080 2.5 R25 OCS OD2 OT …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19861-pilot-program-establishing-temporary-overtime-rate-employees-certain

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