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State Agencies Bulletin No. 2041
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … eligible Management and Confidential employees pursuant to Chapter 361 of the Laws of 2022 is pending. Payment of the … Eligibility Criteria The following employees are eligible to receive the April 2021 and/or April 2022 M/C Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryOpinion 2000-16
… 9105: When an exempt firefighters' benevolent association is required to use foreign fire insurance tax monies for the … when an exempt firefighters' benevolent association is established pursuant to a special act of the State … 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53). The exempt firefighters' benevolent association at …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s … State Comptroller Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We … its rightful owners,” DiNapoli said. “The money belongs to New Yorkers. We want to give it back.” Representatives from …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsCounty of Cortland – Departmental Operations (2013M-157)
… January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Vestal Central School District – Fund Balances (2017M-91)
… Tioga County. The District, which operates seven schools with approximately 3,200 students, is governed by an elected … or other reserves established and maintained in compliance with statutory directives. Use the excess accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Ordinary Death Benefit – Article 14 Benefits
… to the next highest multiple of $1,000. The salary is limited by Section 130 of the Civil Service law. The first … of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla … richest men in the world, with another unprecedented pay package. We have long opposed Musk’s excessive compensation proposals, and this package continues the troubling pattern of prioritizing him …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersAbout this Report – 2023 Financial Condition Report
… fills an information need not met by the traditional, more detailed financial reports issued by the Office of the … was honored for the 26th year when it received the Award for Outstanding Achievement in Popular Annual Financial … from the Government Finance Officers Association for the 2022 Financial Condition Report . …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportHenrietta Fire District – Financial Condition (2021M-27)
… to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, … used. The Board did not adopt budgeting, fund balance or reserve policies or multiyear financial and capital plans. … realistic budgets. Establish budgeting, fund balance and reserve policies and develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Machias – Supervisor’s Financial Duties (2021M-98)
… - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… complete report - pdf] Audit Objective Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementNew York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Hyde Park Fire and Water District – Procurement (2025M-31)
… the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261