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Opinion 2002-12
… opinion. MUNICIPAL COOPERATION -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- Water (combining two village water departments) SEWERS AND SEWER SYSTEMS -- … Whether a village may combine its sewer water and street departments …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… for proposal (RFP), which is a detailed document that contains a description of the services requested and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town 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 records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Optional 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) © 2012, New York …
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))
… Special Suffolk County Correction Officers Plan for PFRS Tier 1 2 4 5 …
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))
… Special Westchester County Correction Officers Plan for PFRS Tier 1 2 …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bOpinion 95-5
… surcharge revenues collected pursuant to County Law, article 6 may be used to pay debt service on serial bonds to … system (E911) surcharge authorized by County Law, Article 6 (§§300-309 inclusive), may apply surplus surcharge … improvements and expenses in connection therewith. Article 6, enacted by chapter 756 of the Laws of 1989, …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … million with Tetra Tech Inc. for large whale monitoring in the New York Bight using aerial surveys. Executive … Corp. for the library roof replacement at SUNY Purchase in Westchester County. State University of New York $20.3 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 88-4
… 169). The Department of Social Services has promulgated rules and regulations prescribing certain requirements for … incidental to a lawful municipal purpose (1979 Opns State Comp No. 79-902, p 212, refreshments for the general public … attending an official town function; 1977 Opns State Comp No. 77-226, unreported, refreshments for senior citizens …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., by resignation or retirement), the employee may be entitled to receive separation payments … as unused sick leave or vacation time) while employed with the municipality. A city may also establish “retirement …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits to state and … plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … includes over 735,000 current and former state and local government employees and more than 525,000 retirees and their …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Accounts Payable Advisory No. 3
… in New York State (e.g., entities such as Time Warner Cable and Verizon) have experienced difficulty receiving …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of … were funded primarily with real property taxes, State aid and PILOT payments. Key Findings The Board has not … vendor list is already included in the vendor master file and has not established procedures for adding, changing or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Endicott -- Budget Review (B17-4-7)
… fiscal year. The Village's tentative budget included a tax levy of $8,586,051, which exceeds the Village's tax levy limit by $470,040. Key Recommendations We recommend … avoid adopting a budget that is not in compliance with the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Board monitored approved projects for the period January 1, 2013 through April 30, 2014. Background The County of … Clinton County Legislature. Key Findings The Board did not design and implement an adequate system to monitor the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project