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Randolph Central School District – Financial Management (2014M-20)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … realistic estimates of appropriations in the annual budget to ensure the tax levy is not higher than necessary. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 … information is communicated to the individual responsible for maintaining the inventory list as items are acquired, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesStafford Fire Department, Inc. - Financial Management (2023M-110)
… – pdf] Audit Objective Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly … Determine whether the Stafford Fire Departments Department Board and Treasurer properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Fulton – Justice Court Operations (2017M-6)
… September 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Payroll Improvement Project Bulletin No. PIP-001
… Purpose The purpose of this bulletin is to provide agencies with the … Please include this bulletin number in the subject line of all emails pertaining to this bulletin. … The purpose of this bulletin is to provide agencies with the updated layout for the Master …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutOpinion 93-20
… April 21, 1993 Linda Riley, Esq., Town Attorney Town of Southampton …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 89-2
… authorized, under such rules and regulations as the [state hospital review and planning] council may authorize, to enter … or other health related facilities having or utilizing hospital services or facilities or voluntary ambulance … Approval Memo, L 1977, ch 897). The term "municipal hospital" is not defined for purposes of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… grid and New Yorkers' homes, according to a report issued today by State Comptroller Thomas P. DiNapoli. “New York … impacts of climate change,” DiNapoli said. “New York’s energy goals are attainable, but require careful attention … York would need to produce an additional 78,073-gigawatt hours above 2022 levels, an increase of over 200%, to reach …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsState Comptroller DiNapoli Releases Municipal Audits
… were found in the court’s records. Bank records provided by the senior court clerk were altered and there was a cash … levy of $12,029,454, which is within the limit established by law. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-691
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due … three years of membership, his or her contribution rate is based on annual pensionable salary from two years prior*. … The purpose of this bulletin is to provide agencies with instructions on how to update a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpState Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) Field of Dreams, a for-profit special education provider … 5 years. For the three fiscal years ended June 30, 2019, Field of Dreams reported approximately $2.4 million in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsLeading the Way on Climate Investment
… Plan takes a comprehensive approach to addressing climate risk and investing in climate solutions. This multi-faceted … with portfolio companies and managers, sophisticated risk assessments, strong public policy advocacy and, as a … increasingly moves toward net zero emissions targets by or before 2050, this goal will continue to ensure the Fund’s …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentState Comptroller DiNapoli Releases Municipal and School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Livonia Central … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… non-verbal autistic and developmentally disabled boy, died while in the care of a state facility. His parents …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOverlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax Rates and Levies Frequently Asked Questions: What information … to do regional analyses. What information does the Tax Rates table present, and how can it be used? The Tax Rates table shows real property tax rates imposed in cities, …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsOpinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in … a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21State Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who … on the employee’s paycheck stub. Questions Questions about this Bulletin may be emailed to the Payroll Audit … To provide agencies with information about payment of vacation credits to those MC employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Agencies Bulletin No. 1189
… The timeline for conversion to the NYS EMPLID Changes that will occur as a result of the conversion Affected Employees … of the current SSN-based EMPLID to the NYS EMPLID will occur over the Veteran’s Day Holiday weekend (Friday, … NYS EMPLID is Tuesday, November 13, 2012. Background OSC will transition from using the Social Security number as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-based