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DeRuyter Central School District – Financial Condition (2015M-119)
… and did not budget to make a required repayment to the repair reserve to replenish it after moneys were used for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key … used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent overestimation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made … are transferred in a timely manner so that budget lines items are not overexpended. Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… recorded certain capital project activity in the sewer fund, together with routine sewer operations, which are budgeted for annually by the … of all of these resources and transactions in the sewer fund does not allow for capital activity to be …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Windsor – Financial Management (2025M-24)
… from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in the general fund TW, general fund TOV and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Opinion 2005-3
… district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) SCHOOL DISTRICTS -- Powers and … of parking garage); (sale and leaseback of occupied building) EDUCATION LAW §§402, 1709(11); GENERAL MUNICIPAL … CSD , 197 AD2d 247, 610 NYS2d 694, applying the definition of “municipal corporation” in General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Agencies Bulletin No. 747
… for the payment of a merit step to eligible PEF employees. After an employee receives a Merit Step payment, the merit … salary grade One (1) year of service is defined as 26 pay periods and does not need to be continuous. Job Rate in a … the Merit Step payment even if the increment code did not change because of the Job Rate to Job Rate rule. Merit Step …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedOpinion 91-11
… terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the … the term of office of an appointive officer curtails any power of an elective officer are Morin v Foster , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 90-52
… §106; GENERAL MUNICIPAL LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting … of the State Comptroller. You ask whether the town clerk is required by law to record the names of all persons present … Comptroller. Town Law, §30(1) provides that the town clerk is required to attend all meetings of the town board, act as …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Park Accessibility for People With Disabilities
… 2,600 athletic fields and facilities, 82 outdoor public swimming pools, 51 recreation centers, 15 nature centers, and … website. This accessibility information is an important service for potential visitors, as incorrect information can …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesUnified Court System Bulletin No. UCS-276
… 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 New York … (UCS) and the affected bargaining units (Bargaining Units DR, F8, SR and SY), provides for an annual Security and Law … Eligibility Criteria Employees in Bargaining Units 86, 87, DR, F8, SR and SY are eligible for the April 2019 UCS SLED …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawState Police Bulletin No. SP-219
… of this bulletin is to provide the Division of State Police instructions for processing the 2021 Education … Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … State Police Bulletin No SP219 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Police Bulletin No. SP-242
… The purpose of this bulletin is to provide the Division of State Police instructions for processing the 2024 Education … Payment. Affected Employees: Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentDivision of Housing and Community Renewal Bulletin No. DH-11
… Purpose To explain OSC's automatic processing and to provide instructions for payments not processed automatically. Affected Employees Employees in … one year of service in such position by March 31, 2004; AND Did not receive a performance advance in October 2003; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
Did the HaverstrawStony Point Central School District District Board of Education Board and officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli Reaffirms Commitment to DEI Initiatives
… companies, including filing shareholder proposals at Tesla Inc., Wells Fargo and Co., Chipotle Mexican Grill Inc., and United Health Group Inc. DiNapoli’s actions come as corporate DEI initiatives are …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiatives