Search
Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or contractor. This … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… DiNapoli said . “My thanks to Montgomery County DA Pearson and State Police Superintendent James for their …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations? Audit Period January 1, 2022 – … Did the City of Mechanicville City Mayor and officials provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town and County Special Districts and Town Improvements
… Town and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue … Town and County Special Districts and Town Sewer Drainage and Water Improvements …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… man and pensioner to live in squalid conditions. Thanks to my partnership with Rensselaer DA Donnelly, the State Police, and the Schodack Police … for the victim’s well-being, who trusted and depended on Diacetis and Zielinski as caregivers. I applaud the work …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23DiNapoli Announces State Contract & Payment Actions for December
… and 1,390 payments valued at $1.9 million due to fraud, waste and other improprieties. As the state’s chief financial … review is one of the most efficient ways to deter fraud, waste and abuse. The federal government, New Jersey and … 1,390 payments valued at $1.9 million due to fraud, waste and other improprieties. Contract and Expenditure …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberOpinion 2003-3
… the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- … a defined benefit plan service award program for the active volunteer firefighters of the fire district's fire … Whether a fire district may establish a defined benefit plan service award program for the active volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 95-5
… surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 Note that …
https://www.osc.ny.gov/legal-opinions/opinion-95-5VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts … Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit revenue to specific …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewState Contract and Payment Actions in September
… enhancements and expansion at the Syracuse Hancock International Airport. $5.8 million to El Sol Contracting/ES … Authority for the terminal expansion project at Albany International Airport. $4.3 million to EE Cruz & Company …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberState Agencies Bulletin No. 2020
… using FEE. Employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of … Hourly employees with an hourly rate that is equal to or less than $15.00 on or after the payment effective date will … Code Description 004X Below Job Rate; Holding 1 Long Pay (10 Year) 005X Below Job Rate; Holding 2 Long Pays (10 & 15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonOpinion 88-4
… SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Employers’ average contribution rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement … in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, … assumptions recommended by NYSLRS’ actuary, who is required to review the actuarial assumptions and experience …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27City of Mechanicville – Separation Payments (2025M-59)
… Did City of Mechanicville (City) officials ensure that employees’ separation payments were accurate? Audit … establish “retirement incentives” to officers or employees that meet specified requirements (e.g., a lump sum payment … based on years of service). City officials should ensure that employee separation payments are authorized and accurate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to submit to the … services including funding for the addition of four new firefighters. Officials plan to fund these services with …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1811 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1810 (Rev. 6/12) © …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bDiNapoli Statement on the MTA's July Financial Plan
… customer satisfaction surveys and recent quarterly transit summit discussions with New York City on the state of service …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-plan