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Monsey Fire District – Audit Follow-Up (2020M-62-F)
… For seven consecutive years, an annual financial report (AFR), 1 which is a required annual financial report, was not … audit, and at the time of the audit report’s release, the AFR was known as the Annual Update Document, or AUD. The AUD became known as the AFR in 2023. Our follow up review uses AFR accordingly. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of … 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.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.pdfNational Investors Call for Workplace Disability Inclusion
… workplaces that can benefit from employing the millions of talented people with disabilities who remain … and innovation,” said Comptroller DiNapoli, Trustee of the New York State Common Retirement Fund . “We want to … profitability. Disability inclusion expands the pool of talent companies can hire from and creates welcoming …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
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
… no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties … “Having access to health care is an essential quality of life issue and helps people live healthier lives,” … future demand will not only positively impact the health of people living in less populated areas of New York, but …
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
… Comptroller Thomas P. DiNapoli said today in recognition of 529 College Savings Day. The investment program, overseen … "I encourage parents and loved ones to take advantage of this opportunity and open an account today. Saving for … two plans, the Direct Plan and the Advisor Plan, both of which are offered to individuals across the country. …
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
… The devastating number of job losses caused by the COVID-19 pandemic caused a significant increase in the number of residential customers owing money to their utility … companies, with one in eight customers in arrears as of March 2022, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicState Agencies Bulletin No. 343
… information: Effective Date: 8/19/2002 Salary Plan: SEC Earnings Prog ID: N31 for positions with Pay Basis Code … Unit: 31 Union Code: 82 Benefit Flag: G Salary Admin Plan: SEC Rows were inserted into the Job Data panels with the next …
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)
… participation. Get Certified In order to take advantage of the State’s MWBE program, you must first certify your … Common Retirement Fund. Learn More Get Help The Division of Minority and Women’s Business Development (DMWBD) provides … Business Enterprise Procurements Summary of Article 15-A of the Executive Law MWBE Waivers Granted …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesOpinion 89-51
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts … of private contractors engaged by the fire company in connection with fighting a fire within the fire protection … the party receiving fire protection pay for any increases in the cost of Volunteer Firefighters' Benefit Law insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … private property as settlement of the claim so long as the value of the improvement does not exceed the reasonable value of the claim. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Agencies Bulletin No. 2026
… Purpose The purpose of this bulletin is to provide information to agencies … The purpose of this bulletin is to provide information to agencies …
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
… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … aids in fraud reduction and facilitates timely completion of the annual confirmation pursuant to SFL §115(6) and annual … reconcile and confirm outstanding cash advance balances as of March 31st. In April, agencies must run the public query …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation