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Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus … to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus … to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Forms and Publications
… account owners. Official Check/Money Order Affidavit for Estates and/or Individuals - Use this form to provide … your preference for the return of your securities. Small Estates Affidavit - If the account owner is deceased and … of Heirs - A form used, usually in tandem with a Small Estates Affidavit , by surviving blood relatives of a …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsOpinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Palermo Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Contract Advisory No. 4
… Unit/Department ID combinations can be found in the Guide to Financial Operations (GFO), Chapter XI, Section 2 - … and General Contracts Processing . Contracts Subject to OSC Approval OSC will not approve any new contract where … Department ID will change) this will NOT require a change to the contract number, provided the contract does not …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideNorth Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the North Brookfield Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Cost-of-Living Adjustment
… If your annual pension benefit is $18,000 or more, you will receive the maximum monthly increase of $18 (for a total … + $18 = $2,045 Annually $24,324 + $216 = $24,540 You will receive a notice of the change to your net monthly … retirement benefit by mail at the end of September. It will show the previous and new monthly amounts for your COLA, …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentJune 2002: Advance Refunding Bonds
Previous Accounting Releases Advisories and Bulletins June 2002 Advance Refunding Bonds
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… Department of Justice announced the arrest of two Queens men . They were charged with allegedly defrauding Medicare …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Catharine Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording … be prohibited from performing services for the engineering firm in relation to any matter before, or to come before, the … in matters before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal … Recently released data from the Bureau of Economic Analysis show personal income in New …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Opinion 88-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-13DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City and their … Dormitory Authority of the State of New York –a bond sale of approximately $18.9 million of fixed rate tax-exempt bonds for January; a bond sale of approximately $57 million of fixed rate taxable and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-37
… POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral loan broker. In addition, a licensed … Whether the conduct of a particular business would constitute the conduct of business as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli: Former Director of Central New York Nonprofit Arrested for Alleged Theft of $79,000
… The former executive director of Girls On The Run (GOTR) of Central NY was charged with allegedly … with these acts.” GOTR receives its funding from various school districts and donations. It provides programming aimed … rentals, hotels, restaurants, Broadway shows, a mountain bike and kayaks. While on an approved trip to Vegas, Weigel …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-director-central-new-york-nonprofit-arrested-alleged-theft-79000Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4