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Tri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … expenditures were significantly higher than needed. As a result, the District’s reported fund balance increased from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Salamanca – Selected Financial Activities (2015M-284)
… within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did … enforce the collection of overdue property tax payments in a timely manner and did not follow the tax enforcement …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information … Vertus Charter School Conflict of Interest and Information Technology 2016M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… improve its billing and collection procedures. As of June 30, 2013, the District had approximately $2.4 million in … receivable, of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialSchool Districts’ Energy Performance Contracts (2015-MR-1)
… our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… charges – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… and adequate controls over computer inventory. Audit logs are not reviewed for inappropriate activity and the … IT inventory for all departments. Ensure that audit logs are maintained and periodically reviewed. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Wayne – Justice Court (2013M-52)
… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Opinion 2009-1
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Member Contributions
… on your retirement plan. Your contribution balance earns interest annually and determines the amount you would be eligible to borrow if you decided to take a NYSLRS loan . Contributions earn 5 percent annual interest for … service. Annualized Wage or Actual Earnings Contribution Rate $45,000 or less 3.00% $45,000.01 to $55,000 3.50% …
https://www.osc.ny.gov/retirement/members/member-contributionsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of … The New York City Administration for Children Services must improve its oversight and monitoring of youth …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthState Agencies Bulletin No. 833
… of 2008, the 2007-2011 negotiated agreement between the State of New York and M/C, Article 8, Section 131.6 of the … the 2007-2011 and the negotiated agreement between the State of New York and the Public Employees Federation and … or greater than Job Rate Agency Actions - Pay Period 11L (Admin) or 12L (Inst) If an agency submits a Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeState Police Bulletin No. SP-189
… Unit 17. Effective Date(s) The increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and … Type Payment Effective Dates Check Date 07, 17 Hazard Duty Pay Administration 1 Lag 11/01/2018 05/01/2019 07, 17 … (Administration) are eligible for increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeState Agencies Bulletin No. 1470
… noted above for the employee’s Pay Cycle/Pay Period Type. Goal Amount: The sum of gross earnings YTD for Earnings Codes … on any record number , the Earnings field is equal to the Goal Amount for this record number divided by 39 and rounded … on all record numbers , the Earnings field is equal to the Goal Amount for this record number. Bargaining Unit 91 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… positive, we still need to see how holiday sales and Wall Street bonuses contribute to the state’s financial position …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… (DED). The law sets the state’s MWBE participation target at 28.92 percent. DASNY set an annual goal in each of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 95-31
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … in this matter (see Memorandum of the Association of Towns for L 1977, ch 827, enacting section 207-m, dated July 22, …
https://www.osc.ny.gov/legal-opinions/opinion-95-31