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Town of Guilderland – Information Technology (2025M-61)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Opinion 89-24
… this individual is a board member, we will discuss the issue of conflicts of interest only as it relates to this …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Unified Court System Bulletin No. UCS-335
… April 2024 UCS Salary Increases and provide instructions for payments not processed automatically. Affected … SD, SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, 2024 for all eligible members. The agreements also include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryTuition Assistance Program – Fordham University
… Bronx; Lincoln Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… in the workplace.” Between 2020 and 2022, the number of working-age people with disabilities grew 14.4% in New York and 10.9% nationally. Nationally, the share of working-age people with disabilities who are employed has grown since 2020, reaching a new high of 34.7% in 2022. In New York, the share has declined …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationOpinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Ordinary Disability (Section 362) – Police and Fire Plan
… retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Comptroller DiNapoli Releases School Audits
… no assurance that all district property can be accounted for. Auditors found that 10 assets valued at $225,307 could … the tag did not agree with the accounting records. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… The former Ellery Justice Court Clerk, who was fired for … today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller … The former Ellery Justice Court Clerk who was fired for … today to five years prohibition and full restitution of $63636 in Chautauqua County Court according to State …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… children access, at no charge, to comprehensive early childhood education experiences that promote their social-emotional, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… revenue totaling $14.8 million, during the audit period. While town taxpayers who lived outside the village did not …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to … and review of facilities. We issued our initial audit report on January 19, 2018, covering the period January 1, … in addressing the issues we identified in our prior report. All five audit recommendations have been implemented. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followThe North Country Is Among the Top Regions in the State for Agricultural Sales
… and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, … to this industry as outlined in a new report released today by New York State Comptroller Thomas P. DiNapoli. “New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… million in SFY 2021-22. EPF appropriations reached a high-water mark of $400 million in the Enacted Budget for SFY … emissions. Volatile organic compounds — 273,316 tons. Industrial and commercial solvent use accounted for 49.2 … of construction and demolition debris; 2.6 million tons of industrial wastes; and 2.8 million tons of biosolids. Of …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureTown of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … new services and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or … complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 92-17
… the long-standing interpretation of this Office. In that case, a town brought suit against the county and the State …
https://www.osc.ny.gov/legal-opinions/opinion-92-17City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… at least $2 billion in each of fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city projects budget gaps of $4.2 billion in … include the potential fiscal impact of a new package of bills for housing vouchers (city FHEPs), or funding for …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-finances