Search
Plainville Fire District - Audit Follow Up (2021M-31-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … use and capital assets. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire … The purpose of our review was to assess the Truxton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-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.pdfNational Investors Call for Workplace Disability Inclusion
… Investors representing more than $1 trillion in combined assets, led by New York State … to get started on or advance in their disability inclusion journey should attend the Disability:IN Annual Conference on July 16-18 in Chicago and/or register for the 2020 DEI ,” said …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionTown of Dayton – Audit Follow-Up (2019M-221-F)
… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund … highway fund had deficit unrestricted fund balances during our audit period. The Board did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli: Rural Counties Face Shortage of Health Professionals
… Cattaraugus, Chenango, Delaware, Essex, Franklin, Greene, Hamilton, Herkimer, Lewis, Schuyler, Steuben, Sullivan, … less than half the GMENAC guideline (1). Four counties – Hamilton, Herkimer, Schuyler and Yates – have no OBGYN … underserved population of 134,248 people, or nearly 18% of the population. The rural counties’ mental health …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli Urges Parents to Open a College Savings Account for Their Children
… P. DiNapoli said today in recognition of 529 College Savings Day. The investment program, overseen by DiNapoli’s … in a student’s life later." New York’s 529 College Savings Program offers two plans, the Direct Plan and the … of the Internal Revenue Code, which authorizes the College Savings Program, was enacted in 1996. New York’s program is …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… owed $1.8 billion with customers from New York City and Long Island comprising 60% of those in arrears and 68% of the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicState 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. 343
… Inc. (NYSCOPBA) or Bargaining Unit 61, Council 82 Security Services Unit: Environmental Conservation … records that have been automatically updated by OSC. UG_00_BU_31_SYS_UP_JOB - Identifies employees and all Job Data … been inserted with the new bargaining unit information. UG_00_BU_31_SYS_UP_POSITION-Identifies Position Data rows that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitMinority- and Women-Owned Business Enterprises (MWBEs)
… Thomas P. DiNapoli is committed to advancing minority- and women-owned businesses by: promoting State contracting, subcontracting and purchasing opportunities to MWBEs; providing the … MWBEs need to pursue State business opportunities; and requiring that our office contract with qualified MWBEs …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesOpinion 89-51
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional … services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional payments for the … the town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-50
… of drainage and to protect property within the town from floods, freshets and high waters. Section 64(11-a) also … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any … of municipal tort liability. In summary, it is apparent from the above discussion that the town could, subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Agencies Bulletin No. 2026
… Employees participating in both the 403(b) and Deferred Compensation programs are affected. Effective Dates Changes … Before Tax SRA/TDA, Plan Type 46 Before Tax Deferred Compensation Plan, Plan Type 49 After Tax Deferred Compensation Plan, Plan Type 49 After Tax SRA/TDA, Plan Type …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation