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Opinion 91-38
… amount of the deposit on plans and specifications for the performance of public work submitted by each unsuccessful … the safe return of plans and specifications for the performance of public work, the payment of a fixed sum not to … the city to retain a greater portion of the deposit. The opening sentence of subdivision 1 of section 102 begins with …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Copenhagen Central School District – Financial Condition (2016M-142)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. … and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has … Town of Dresden Financial Condition and Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve would be funded or when the balances would …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002State Comptroller DiNapoli Releases Municipal & School Audits
… membership. Lastly, the treasurer did not file the annual form 990 with the Internal Revenue Service, putting the …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Subway Wait Assessment
… York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency … New York City Transit provides passengers service on all of its lines that meets its minimum service frequency …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOpinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time … principles, classifications are permissible so long as all persons similarly situated are included within the classification and all such persons are similarly treated. Differentiation in …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Unified Court System Bulletin No. UCS-350
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9 and 87) provides … Putnam or Orange. A side letter to 87, SY, F8 and DR agreements provide for an increase in the Senior Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … seek competition for professional services from three of the 10 professional service providers reviewed. Auditors … reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused appropriated …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Village of Owego – Records and Reports (2025M-137)
… accounting records, officials did not comply with New York State General Municipal Law (GML) and New York State … million in revenue for a Bond Anticipation Note (BAN) 1 that was not recorded in the accounting records. The …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership remains well below … reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to … The Metropolitan Transportation Authority MTA continues to make progress on bringing back riders but ridership …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Comptroller DiNapoli Releases Municipal Audits
… the audit process to ensure all claims are audited before payment, when required. The board approved the treasurer's …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… is concerned with the inflow and outflow of resources that affect a fund’s operating statement. The operating statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… – April 8, 2024 We extended the audit scope period forward to June 30, 2024, to analyze financial trends. Understanding the Audit Area A … may retain a portion of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mOpinion 97-7
… trust funds which have been held by the county treasurer for five years, without a further court order. Section … or the commissioner of finance of the city of New York, for five years, together with all accumulations of interest … the custody of the State for the benefit of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-97-7COVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programPreston Fire District – Board Oversight (2025M-87)
… [read complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January 1, … financial activities, its ability to ensure that all District purchases were legitimate District expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87About NYSLRS
… position, and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 …
https://www.osc.ny.gov/retirement/about-nyslrsRed Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District … duties gives the Director substantial control over all phases of cash transactions. District officials did not … supervisory reviews. Develop procedures to ensure that all playground program records are complete and accurate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45