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West Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require … multiyear financial and capital plans for any of the three operating funds, it used available fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Minerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town pursuant to … The Department is governed by a Department President and a five-member Board of Trustees. Expenses for the 2013 … as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department revenues into its own bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialCity of Oswego – Community Development (2015M-108)
… City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, … Wilson Central School District Reserves and Fuel Accountability 2016M44 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVested Retirement Benefit – Regional State Park Police Plan
… 63rd birthday. Your Vested Benefit Your vested benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Your Vested Benefit Your vested retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Forest Rangers Plan
… Your Vested Benefit Your vested retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitOpinion 98-17
… provisions. [Emphasis added] The term "public entity" is defined to include a town (Public Officers Law, … "boilerplate" language providing that the authority is "created and established" for the town (Public Housing … between the town and the housing authority, it is our opinion that the town is a municipality for whose …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Newburgh Enlarged City School District – Financial Management (2025M-32)
… in cash flow. School districts may also establish reserves to restrict a reasonable portion of fund balance for … year-end transfers, $50.6 million went to the District’s reserves. In some circumstances, the year-end reserve … promote transparency, anticipated funds to be placed in reserves should be included in the annual budget. District …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Long Island Experienced Gains in Farms and Farmland
… engine for their communities and an essential part of our food supply system. This is especially true on Long Island. … Department of Agriculture Census. Access to fresh, healthy food adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and services procured by the New … and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Comptroller DiNapoli Releases State Audits
… As a result, it did not perform 47 interim inspections for priority conditions open more than one year. The authority also did not inspect a highway bridge with an immediate safety concern for 332 days while it awaited …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-audits