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Opinion 2000-14
… -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC … -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) SCHOOL … to the teacher. 1 Collective bargaining between public employers and public employees is provided for by article 14 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the … Elba, Genesee County. The Department, which is governed by an elected nine-member Board of Directors, provides fire … $155,000. Key Findings The Board did not perform an annual audit the Treasurer’s books. Certain disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mSaratoga County Water Authority – Water Charges (2016M-357)
… effective internal controls over the Authority’s billing, collecting, depositing and recording of water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Uncollected Penalties (Follow-Up)
… issued on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… conduct and report emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79State Agencies Bulletin No. 1123
… & Historic Preservation Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Aircraft Mechanic Construction Equipment Mechanic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdfFirst Quarter 2021 Local Sales Taxes Down 3.9 Percent; New York City Declines While the Rest of the State Grows
Local government sales tax collections declined by 3.9 percent, or $173 million, in the first quarter of 2021 compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/first-quarter-2021-local-sales-taxes-down-3.9-percent.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64)
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s64.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60)
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60.pdfMetropolitan Transportation Authority – New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26) 90-Day Response
To determine whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining programs for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s26-response.pdfWest Irondequoit Central School District – Emergency Drills (2025M-85)
… required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not … instruction and training, District officials cannot ensure that staff and students are prepared for emergencies. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were accurately distributed. Fairview Fire District – Procurement and Claims Audit (Dutchess County) The board and … that she did not initially have access to the OSC’s online portal to file the reports. Town of Marathon – Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces $500 College Savings Sweepstakes
… said DiNapoli. “Having an additional $500 to invest now can help make a big difference later on when college bills … are 13 individual investment options that account owners can choose from to create and manage their own investment … make up the largest share of account owners, anyone can open a 529 Direct Plan account for a child or an adult …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… equipment as intended. My thanks to now retired Inv. Doug Smith who spent countless hours pouring over financial …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kState Agencies Bulletin No. 1128
… reduced and reported to the Employees’ Retirement System in accordance with the Deficit Reduction Plan. Affected Employees CSEA employees in the following bargaining units who are enrolled in ERS (Retirement Plan 7Y): Administrative Services BU02 … be reduced and reported to the Employees Retirement System in accordance with the Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesNewark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of compliance … of our audit. Key Recommendations Improve controls over community hall rentals. Improve documentation of compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Accounts Payable Advisory No. 45
… “one-time” email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 … Update : The Office of the State Comptroller (OSC) has updated the policy and procedures regarding electronic … the existing default ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatch