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Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August 22, 2013. … an arrangement requiring it to pay more than $5.1 million for the acquisition and renovation of its building financed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… the Town of Guilderland (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, … is located within the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planConflicts of Interest of Municipal Officers and Employees
… in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When … must be above reproach. This brochure is intended to help you better understand New York State law as it …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 98-5
… interest in a contract if he or she submitted a bill to the county department of social services for payment of … recipient. 10 Opns St Comp 1954, p 217 superseded to the extent inconsistent with this opinion. You ask whether … interest in a contract if he or she submitted a bill to the county department of social services for payment of …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases Municipal & School Audits
… identified, reported or implemented needed remediation to reduce lead exposure in all potable water outlets as … plan in place, and just one reported testing results to all required parties within the required timeframes. Of … exempted by officials, and 418 could not be matched to a district test result because records were not available …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… property and economy. While New York is investing to reduce those impacts through the Clean Water, Clean Air … back funds and leave states and communities vulnerable to extreme weather and flooding. Since 1998, federal assistance to New York provided for declared disasters and emergencies …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Agencies Bulletin No. 2007
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … in separate paychecks in the check dates listed below. Due to the issues surrounding COVID-19, OSC will process this … 001-025) and NS positions (Grade 600) which are equated to a grade (Grade 001-025) are eligible for the April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… – April 8, 2024 We extended the audit scope period forward to June 30, 2024, to analyze financial trends. Understanding the Audit Area A … may retain a portion of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… future consequences. “Since taking office, I have sought to establish our state’s pension fund as a leader in transparency, ethics and effectiveness. It’s gratifying to have an independent voice affirm our efforts,” DiNapoli … additional resources can we accomplish all that we need to do to manage the Fund effectively and efficiently. Our …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Contract and Payment Actions in January
… government spending is available at www.openbooknewyork.com . Major Contracts Approved Office of Court Administration … Justice Services $2.5 million with Health Research Inc. to maintain and enhance the National Instant Background Check … between subcontractors and prime contractors. Find out how your government spends your money at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryDiNapoli Releases Bond Calendar for the Third Quarter
… The anticipated new issuances in the third quarter compare to past planned new issuances of approximately $2.2 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The third quarter new money …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… The first quarter of anticipated new issuances compares to past planned new issuances of approximately $6.71 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The first quarter new money …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Stratford, was also accused of falsifying business records to fraudulently secure $40,000 in state grant money for the … violated the trust of club members and his community to serve his own ends,” said DiNapoli. “I thank Fulton County … a dishonest act by someone who used their position to take advantage of others. I thank the Comptroller’s Office …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… felt across the state include the most significant changes to the Foundation Aid formula since its inception, long-awaited relief to small businesses by paying off the Unemployment Insurance … Other new funding initiatives include expanding access to community college for adult learners and preserving access …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property … the village) TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Central NY Village Official Stole More Than $100K
… and nearly got away with it,” said DiNapoli. “She had keys to the cash register and went on a spending spree, even going … period of five years, Bailey used various village accounts to write $106,000 worth of checks to herself or to pay her personal obligations. This included …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100k