Search
Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Morristown Fire District – Board Oversight (2025M-101)
… collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records and … is enhanced because officials and employees are aware that a careful review of claims will occur before District … District residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Brookfield Fire District – Board Oversight (2026M-2)
… and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had insufficient information to properly … current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/ …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Eldred Central School District – Building Access (S9-26-1)
… educational institutions. These systems authenticate a user through devices such as key fobs, keycards, badges, or … Seven non-employee badges including five shared badges that were not tracked or disabled when no longer needed and … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Opinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND … HIGHWAY LAW, §187: The cost of maintaining and repairing a town highway, the center line of which forms the boundary …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… totaling $10,790 were proper municipal expenditures. As a result, neither Town officials nor we can assure taxpayers that these payments were appropriate and not impermissible … does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177North Merrick Union Free School District - Purchasing (2018M-87)
… Achievements The District generally complied with New York State General Municipal Law (GML) and its purchasing policy … We selected payments to 22 vendors totaling $153,597 that required quotes and found that District officials … number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Understanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 93-4
… two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND … referendum nor is the town board authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Oversight of Adult Protective Services Programs
… through April 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) … Services (APS) program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) … and other agencies. Where the APS provider determines that services (e.g., counseling; coordination of services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOpinion 93-2
… Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the … election at either a general or special village election for village officers. A village board, on its own motion, may not hold a referendum on such a proposition at …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Compliance With Jonathan's Law
… 2019. About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … 11 percent of the incidents we reviewed lacked support that the required notification was made within the required …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawCost-Saving Ideas: How to Reduce Energy Costs
… OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsContract Advisory No. 34
… revised. The Guide to Financial Operations, Chapter XI.2.A Thresholds , has been updated to reflect the changes. … changes to the approval thresholds for the Office of the State Comptroller (OSC), but the majority of the thresholds … the entity’s form, function, and utility needs. Ensure that the commodities and services acquired meet their form, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsWorld Trade Center Presumption – Forest Rangers Plan
… York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1864/world-trade-center-presumptionSpecial Accidental Death Benefit – Forest Rangers Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefitOpinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid … Whether section 3008 of the PHL authorizes a fire district to provide advanced …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL … fund to pay certiorari claims) EDUCATION LAW, §3651: A school district may establish and expend moneys from a …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Pleasant Cottage School Union Free School District is a special act school district located in Westchester County, … declining in the 2009-10 fiscal year when the New York State Education Department and the New York State Division of … and additional reconciliation and verification to ensure that the original bills were accurate. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialEast Moriches Union Free School District - Budget Review (B7-15-5)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … Finance Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5