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Contact Update for State Agencies
… Online Services Online Help See online help for help with logging in and adding, updating or replacing contact …
https://www.osc.ny.gov/contact-updateOpinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … discussed in the opinion. [edited for publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal attorney …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Monsey Fire District – Audit Follow-Up (2020M-62-F)
… October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight … recommendation. 1 During our audit, and at the time of the audit report’s release, the AFR was known as the Annual … of October 2025 in implementing our recommendations in the audit report Monsey Fire District Board Oversight 2020M62 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit … City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials were … was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… audited to comply with statutory requirements. Mandated annual audits of the District’s financial or length of service award program (LOSAP) records were not performed since 2019. … Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the … Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the … the Henrietta Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022. The audit determined that the Board of Fire Commissioners (Board) … District checks and maintaining the accounting records. Audit all District claims prior to payment and conduct an …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTioga Fire District – Audit Follow-Up (2022M-170-F)
… activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned themselves to … The District provides fire protection and emergency medical services to the entire Town and services to the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. The audit included …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Plainville Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fFine Fire District – Audit Follow-Up (2023M-81-F)
… | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Fine … The purpose of our review was to assess the Fine Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fCuddebackville Fire District – Audit Follow-Up (2024M-94-F)
… The purpose of our review was to assess the Cuddebackville Fire District’s (District) progress, as of March 2026, in implementing our recommendations in the audit report Cuddebackville Fire District – Board Oversight (2024M-94), released in … The purpose of our review was to assess the Cuddebackville Fire Districts District progress as of March 2026 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/17/cuddebackville-fire-district-audit-follow-2024m-94-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfTioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfState Agencies Bulletin No. P-978
Errors in Education Assistance Reporting for Some PEF Employees
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-978.pdf