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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Board of Education. The District contracts with Milford Central School District to manage its school lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New … funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCuba-Rushford Central School District – Financial Management (2015M-125)
… Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. Key Findings The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Sidney – Budget Review (B4-15-18)
… Key Findings Based on the results of our review, we found that revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of East Hampton - Budget Review (B20-7-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mState Agencies Bulletin No. 1150
… Carpool 2.87 2.99 Water Street Carpool 2.87 2.99 McCarty Avenue Lot Carpool 2.87 2.99 100 Broadway Lot Carpool 2.87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 1507
… To notify agencies of changes to the Review Paycheck page in PayServ. Background “Cashed” check box has been added to the Review Paycheck page in PayServ. All checks that are cashed on or after September … September 6, 2016 Agency Actions Agencies should verify in Review Paycheck that the “Cashed” box is not checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments … The 2026 property tax levy growth will be capped at 2 for local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Integrity
… Commission – Bureau of Competition Debarment Connecticut Massachusetts New Jersey Pennsylvania Accusations of Fraud … Environmental Remediation Databases US Environmental Protection Agency – Enforcement & Compliance History US Department of …
https://www.osc.ny.gov/state-vendors/vendrep/integrityState Agencies Bulletin No. 2061
… 2016, 2017, 2018, 2019, 2020, 2021, and 2022 Security Retroactive Salary Increases, the October 2021 Increase to the 25 Year Longevity Step and provide instructions for payments not processed automatically. Affected Employees … of the Security Supervisors Unit (SSPU) provides for retroactive salary increases in April 2016, April 2017, April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Opinion 88-26
… AND NOTES -- Permissible Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, … may issue obligations to finance the construction of a building for use by the State Police on land owned by the … so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 2003-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (line-of-duty presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW … Retirement and Social Security Law §363-d applies in the case of death benefits pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 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-90-43Opinion 2005-5
… subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s employer contribution to the New York … not entitled to any increase in compensation under section 207-m of the General Municipal Law. This is in reply to your … village for the sergeant’s plan increased and is currently 3.5% higher than the amount paid for the police chief’s plan. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5