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State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Suffern – Budget Review (B8-15-13)
… The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … show a surplus of about $209,000, which, along with a rate increase, could eventually eliminate the water fund’s … show a deficit of about $111,000, which will further increase the fund’s deficit. The adopted budget increased …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Avon Central School District – Financial Management (2024M-75)
… by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Orleans County – Court and Trust Funds (2024-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6State Comptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . "In an era of limited resources and increased accountability, … employees to the 2016-17 beginning leave balances recorded in the employee leave records and found that 12 of these … during our audit period. During the audit, the district business manager prepared and submitted state aid forms to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 93-16
… This opinion represents the views of the Office of the State … VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … Permitting a volunteer firefighter to take time off to respond to fire alarms does not alter the periods …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 88-43
… in these circumstances, an amount equal to the injured employee's workers' compensation benefits must be … payments of compensation, or has made "payments to an employee in like manner as wages" during any period of … Workers' Compensation Law, §25(4), the county, and not the employee, is entitled to retain the workers' compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This is in … by a one-to-six family residence located within the state which receives money from a mortgagor for the purpose …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a BOCES should … procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
New York State Comptroller DiNapoli today released an economic profile of the MidHudson region
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases Audits
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … members require. In addition to the monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation … use of more than 1 million buildings and construction sites in the city, including sidewalk sheds (sheds) – …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Opinion 91-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases Municipal Audits
… 1,000 hours of community service. Town of Fort Edward – Payroll and Leave Accruals (Washington County) Payroll payments were not always accurate and supported and … adopt policies or implement controls to properly segregate payroll duties. Oswego County – Court and Trust Funds …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsSupplemental Payments to Executive Employees
… Public Authorities Law. The primary mission of Westchester Medical Center is to serve as the regional health care referral center providing high-quality advanced health services to the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees