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State Agencies Bulletin No. 2447
… The purpose of this bulletin is to notify agencies of the 202627 school year maximum salary limit and pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2447-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewLocal Government and School FSMS Scores
… Local Governments 2025 Data (updated March 2026) Munis in Stress [pdf] Not Filed and Inconclusive [pdf] … File [xlsx] Summary File [pdf] All Data Worksheet [xlsx] School Districts 2025 Data (updated January 2026) Schools in Stress [pdf] Not Filed and Inconclusive …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresOpinion 89-34
… claims against the town (Town Law, §118). In considering a claim, the board is expressly authorized to take evidence, … issue subpoenas and require the person presenting the claim to be sworn before the board relative to the justness and accuracy of the claim (Town Law, §119). Therefore, the board has express …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… the WCL, the Workers’ Compensation Board requires that a business seeking to enter into a State contract submit … Board website at: http://www.wcb.ny.gov/content/main/Employers/lp_permits-licenses-contracts.jsp OSC Review Except … administrator should contact [email protected] to get a copy of the form they can distribute to their members. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentComptroller DiNapoli Releases School Audits
… duties related to payroll processing and maintaining all leave accrual balances. The business manager’s and … annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Hampton Bays Union Free School District , Harpursville Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited … his office completed audits of the Hampton Bays Union Free School District Harpursville Central School District …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… his office completed audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … his office completed audits of the Alexandria Central School District Lyons Central School District Pearl River …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… (Genesee County) City of Cohoes (Albany County) City of Long Beach (Nassau County) City of New Rochelle (Westchester … County) Town of Columbia (Herkimer County) Town of Grand Island (Erie County) Town of Penfield (Monroe County) Town of …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … municipality to a place for treatment of such illness or injury. Therefore, since section 122-b authorizes both towns …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… in the Commitment Control module and should refer to SFS Coach for additional guidance: Topic: Commitment Control, … in the Project Costing module and should refer to SFS Coach Job Aid JAA-GCC101-009 ‘Create and Finalize Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… interim financial reports and issue audited statements. In addition, they did not have financial information … how their money is being spent and that it is being spent in a fiscally responsible way.” The audit found the city did … to cover unanticipated expenditures or revenue shortfalls. In addition, the audit found the Mount Vernon City …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. … for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for accurate reporting. Below is a list of interest account codes available for use. Account code descriptions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… Technology (IT) Transformation to consolidate and merge State agencies’ operations and streamline services. ITS …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Special Class and Preschool Special Education Itinerant Teacher services) to about 420 children from school districts …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual