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City of Long Beach – Budget Review (B7-16-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

School Tax Relief (STAR) Program (2012-MS-6)

… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … and makes up the difference by increasing State aid to school districts. The State’s costs for underwriting this … the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)

… Helping Students Get Course Credit Credit Recovery Programs in School …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-school

City of Olean – Budget Review (B17-1-3)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City's general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3

Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background The Town of Black Brook is … fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216

State Comptroller DiNapoli Releases School District Audits

… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed to both increase taxes and use appropriated fund balance to close projected budget gaps. The board circumvented the …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or … quotes should be obtained for purchases not required to be bid. Town officials review and update these policies …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0

DiNapoli Releases Bond Calendar for Third Quarter

… The anticipated new issuances in the third quarter compare to past planned new issuances of approximately $4.95 billion … scheduled at the request of the issuer and done pursuant to their borrowing programs. The third quarter new money borrowings are expected to include the following: Dormitory Authority of the State of …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarter

DiNapoli Releases Bond Calendar for Second Quarter

… The second quarter of anticipated new issuances compares to past planned new issuances of approximately $3.82 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The second quarter new money …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarter

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also has not established any policies or procedures to govern the level of fund balance to maintain for each …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits

Reporting of Billboard Income

… Purpose To determine whether income from properties with billboards … with the City Administrative Code for the failure to file an RPIE, filing late, or filing an inaccurate RPIE. … included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the 2010-11 and 2011-12 City …

https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income

Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)

… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and operation of the emergency …

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79

West Irondequoit Central School District – Emergency Drills (2025M-85)

… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and operation of the emergency …

https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85

Middlesex Fire District – Procurement (2025M-135)

… 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the purchase of a tanker truck. Understanding the … officials should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135

Forms and Publications

… Cash   - We’ll require you and the reporting organization to complete this form if we can’t find the security/cash item you are requesting to claim. Change of Address Form   - Use this form if your … for   Estates   and/or   Individuals   - Use this form to provide information about the lost check/money order. …

https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications

State Agencies Bulletin No. 1915

… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Criteria The following employees may be eligible to receive the April 2021 NYSCOPBA BU 21 Retroative Parity … Rate Code: ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A)   Leave …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligible

DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid

… the state’s Medicaid program. Saeed and Smith are alleged to have inflated bills by falsely claiming that group rides … "Muhammad Adnan Saeed and Heather Smith allegedly schemed to cheat the Medicaid program and diverted money meant to provide healthcare for New Yorkers in need into their own …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaid

Opinion 2002-8

… by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's …

https://www.osc.ny.gov/legal-opinions/opinion-2002-8

Opinion 90-13

… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …

https://www.osc.ny.gov/legal-opinions/opinion-90-13

Cost-of-Living Adjustment

… Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible … at the end of the State fiscal year (March 31), rounded up to the nearest tenth. COLA cannot be less than 1 percent or …

https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment