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New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, resulting in taxpayers paying more than necessary to sustain District operations. Two of the six general fund … transparency through the budget process and develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36State Agencies Bulletin No. 254
… Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for a percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeDiNapoli Statement on NYC's 2025 Budget Modification
… the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 … the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationState Comptroller DiNapoli Statement on 2025 State of the City Address
… Adams' 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressOil Spill Fund
… victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss. How to Make a … any documents that you think may prove your damages. Mail everything to our address by certified mail. Other …
https://www.osc.ny.gov/about/oil-spill-fundOpinion 89-40
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … in which the fire district was the defendant. Initially, we note that Town Law, §174(3) provides that fire district … wages, a volunteer must have an "employer". Section 72-o does not define the term "employer". In this regard, however, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State Agencies Bulletin No. 2329
… LGS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave on … who should not appear on the listing, such as: Employees with an “Unsatisfactory” evaluation on their last rating … as shown below. The payment amount is $1,500 for employees with twelve (12) or more years of qualifying service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesOpinion 88-36
… is subject to the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether … of a sheriff does not preclude a county from providing a defense or from purchasing liability insurance to protect a … direct that a sheriff furnish a further undertaking upon ten days written notification and that the sheriff "shall not …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 2006-11
… he or she does not receive compensation directly related to sales to the town. The board member’s interest, however, would have to be disclosed in accordance with General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Implementation of the Dignity for All Students Act
… could do more to fully comply with DASA. For example: DOE does not proactively identify schools that may be at risk for …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actVendor File Advisory No. 6
… GFO Update - Vendor Designations Guidance: The Office of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor … “Vendor Classifications,” a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsJamesport Fire District - Length of Service Award Program (2019M-05)
… Four members may not have earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP policy to be consistent with GML. Award points based on proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… Key Recommendations Consult with the Town’s legal counsel in connection with each proposed payment to ensure that it …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… action. Appendix B includes comments on issues raised in the District’s response. … Determine whether meal travel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water accounting … for losses than the EPA standard and calculate how much this may cost your municipality. A. Identify and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDiNapoli: State Contractor Failed to Pay Prevailing Wages
… of dollars. OMH needs to take immediate action to make sure contractors follow the law to protect all workers.” … requirement that contractors submit certified payrolls and make sure that they are accurate; Ensure that payments to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesState Agencies Bulletin No. 1134
… agencies must then report these changes in PayServ. There is no automatic mass realignment process in PayServ. To … section at the bottom of the page. If the position is filled, a row will be automatically inserted on the incumbent’s Job Data record when the position is saved. The following messages will appear after the save: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012