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East Moriches Union Free School District – Budget Review (B7-13-3)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) … was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fMastic Beach Fire District – Cash Disbursements (2017M-38)
… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The … Compare all vouchers with a list of checks to be approved for audit and approval before payment and include a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38County of Rockland - Budget Review (B19-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Pittsfield Fire District – Board Oversight (2016M-305)
… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate … for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… to procure goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School … policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary … by purchasing items from government contracts and using the School’s tax exempt status. Fully comply with DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and capital needs, the Board and District officials did not properly plan for these long-term financial and capital needs. The Board and District officials did not develop written multiyear financial and capital plans or … planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… budget estimates. Bill the property owners to whom water lines were extended for any unpaid share of costs and …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did … Development Agencys IDAs progress as of September 2024 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fOpinion 98-11
… This opinion represents the views of the Office of the State Comptroller at the time … AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 93-19
… or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for … or for certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion … This is in reply to your correspondence in which you requested our …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… rechargeable batteries must also be removable from the device prior to recycling. Call2Recycle (C2R) – an existing …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followSex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established a Sex Offender Registry within the NYS Division of Criminal …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Unified Court System Bulletin No. UCS-72
… Payment Amount and Eligibility The following employees are eligible for the Ratification Bonus payment of $800.00. … in Bargaining Units DR, F8, S9, SA, SD, SG, SN, and SR who are Active or on authorized Paid Leave or Leave of Absence on … Annual and Hourly employees in Bargaining Unit 87 who are Active or on authorized Paid Leave or Leave of Absence on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemSCAM ALERT
… Published November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks … beneficiary data being compromised. You can avoid the scam by accessing Retirement Online only through the Office of the …
https://www.osc.ny.gov/retirement/scam-alertEnroll in the Vendor Self-Service Portal
… Portal on the Statewide Financial System (SFS) to check the status of invoices, purchase orders and … the instructions in the email, you can create your user ID to access your vendor information. For step-by-step … Vendor ID, contact the NYS business unit you are planning to do business with to request an ID. At the time you receive …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portal2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and … Executive Director People for the American Way About Black History Month The first Black History Month was …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationCentral Square Central School District - School District Website (S9-19-29)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29