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Opinion 88-61
… is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether … U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without interest may be … in an envelope postmarked with a date after the last day for the payment of taxes without interest and that you …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-5
… be provided to residents of the school district by the member libraries of the cooperative library system. The … be provided to residents of the school district by the member libraries of the cooperative library system. Amounts … 23 Opns St Comp, 1967, p 387). A review of the legislative history of the amendment to section 256 by L 1967, ch 136, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTravel Advisory No. 2
… an Incorrect Official Station and the related chart in Exhibit A can assist the agency head with (i) understanding …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNorth Shore Central School District – Fuel Inventory (2017M-89)
… showing the total gallons dispensed to date, officials do not have sufficient information to ensure that the log is … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… improvement projects and purchases, and any economic or environmental factors that could affect the plans. Analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Adirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… complete report - pdf] Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Candor – Fund Balances (2014M-157)
… 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurers financial activities for the period January 1 2011
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Agencies Bulletin No. 775
… Taxes Federal Earned Income Tax Credits Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax … Bulletin No. 767 for specific instructions. Qualified Parking Benefits The maximum amount allowed as exclusion from gross income for qualified parking benefits will be $220 per month in 2008 (increased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Fire Department, is wholly unacceptable and inexcusable. I would like to thank my Assistant, Assistant District … and hold accountable those who mistakenly think they can get away with them.” Simchik stole over $90,000 in fire …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. The interagency … Interagency billing is a process that allows agencies to bill each other settling bills without the need for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingRetirement System Membership – En-Con Police Officers Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipKeene Central School District – Claims Processing (2015M-299)
… The District, which operates one school with approximately 165 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Letchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Opinion 93-25
… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31