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State Agencies Bulletin No. 1949.1
… This bulletin is superseded by Payroll Bulletin No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions … of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainJustice Court Fund: Invoice Billing Program
… At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she … payment of money owed in a timely manner. When payment is made, local revenues are recognized in the appropriate …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red … and Stanford in Dutchess County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The … operates 13 schools with approximately 9,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. … operates one school with approximately 1,200 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The … elementary schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The … operates 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTupper Lake Central School District – Financial Condition (2014M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and … and Piercefield in St. Lawrence County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Thurston Fire Company – Board Oversight (2016M-429)
… and reported and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. … for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for the Company's overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2New York City Economy Continues to Set Records
… https://www.osc.state.ny.us/osdc/rpt1-2020.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsOpinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village … part-town activities. The term "part-town activities" is defined for this purpose to mean, in pertinent part, … villages ..." (Tax Law, §1262[f][4]). "General town taxes" is defined as "[t]axes levied for any town purpose, including …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-10
… A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that … and repair of such property. You ask whether a town may accept a gift of a privately-owned, "family cemetery", … and to restore and operate such property, a town board may accept a gift of a privately-owned, family cemetery and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that … and repair of such property. You ask whether a town may accept a gift of a privately-owned, "family cemetery", … and to restore and operate such property, a town board may accept a gift of a privately-owned, family cemetery and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… the Program The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to … The objective of our initial audit, issued in June 2023, was to determine whether tenants living in Mitchell-Lama … Of the initial report’s nine audit recommendations, one was implemented, six were partially implemented, and two were …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followTown of Plattekill – Information Technology (2025M-132)
… 2024 We extended our audit period through October 8, 2024, for observations of certain IT controls communicated … of a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps … against unauthorized use, access and loss, and there is an increased risk that officials could lose important data …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… its Certificate and providing adequate financial oversight is critical for ensuring public trust and legal compliance. According to the Certificate, the Company’s general purpose is to acquire and own fire apparatus and emergency equipment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98