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VI.2.B Policies/Laws – VI. Budgets
… Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations enacted in the 2015-16 budget will be fully segregated as available. Generate Parent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… outcomes for these children. To its credit, SED is acting on our suggestions to ensure more migrant children are …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programContinuity of Operations Planning (Follow-Up)
… emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific Continuity of … The Guidance incorporates a blend of best practices based on generally accepted continuity methodologies from both the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followTier Status – Article 14 Benefits
… a Tier 3 member covered by Article 14 if you joined the Police and Fire Retirement System on or after July 1, 2009 but before … is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusOpinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC … for the release of retained percentages held by the State Comptroller or by a political subdivision. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Farmland Protection Program
… farm economy. According to the American Farmland Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 jobs in the State. Farms play a vital role in the State’s economy and food … markets and other such activities. Many of the State’s farms face strains and operational stressors such as the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOversight of Shelter Placements
… New York City Department of Social Services (DSS), is the primary agency responsible for providing transitional housing … behavioral health assessment, as needed. The screening results are entered into DHS’ electronic case management … of clients in specialized shelters based on assessment results, diagnoses, and other factors. DHS does not fully …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsTown of Bethlehem – Information Technology (2025M-25)
… compliance with the policy. We reviewed Internet histories on eight Town employee computers, and all eight employees … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Schenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the general fund and $300,000 in the highway fund). … excessive unrestricted fund balances to accumulate in both funds In addition the Board did not develop or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… corrective action. Appendix C includes our comments on the Company’s response. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Monitoring the Green Innovation Grant Program
… is the GIGP, which supports projects across New York State that utilize unique stormwater infrastructure design … rainwater as a valuable resource to be harvested and used on site, or filtered and allowed to soak back into the … the Department of Environmental Conservation’s New York State Stormwater Management Design Manual; provide the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programPort Washington Union Free School District – Payroll (2025M-38)
… $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The … maintenance, security and transportation employees a total of $19 million during the audit period. Audit Summary … security and transportation employees that were paid a total of $19 million during the audit period. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Chenango Valley Central School District -- Budget Review (B18-4-3)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Chenango Valley Central School District -- Budget Review (B17-4-5)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Town of Sidney – Budget Review (B4-15-18)
… review letter. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
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)
… projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town of East … in the tentative budget are reasonable. The Town’s 2021 tentative budget includes a proposed tax levy of … projections in the Towns tentative budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Seaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319