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Avoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases School District Audits
… could not explain how the finance committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in it levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… and the Wayne County Water and Sewer Authority . "In today's fiscal climate, budget transparency and … were followed. The former director hired an employee in violation of Broome County Civil Service requirements at a … statements, direct deposit listings or cancelled checks. In addition, all employees did not complete detailed time …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … performs all village financial transactions with little board oversight, including the billing and … maintenance costs are combined under one district Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… and the Scotia-Glenville Central School District . "In an era of limited resources and increased accountability, … storage tanks are not adequately secured or inspected. In addition, district officials did not compare fuel … provide cybersecurity awareness training to all employees. In addition, officials did not disable or remove unnecessary …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole from the NYS & … years probation after her guilty plea to grand larceny in the third degree in April …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… Motor vehicle fatalities in New York state rose 25.8% from 2019-2022, with fatalities at the highest level in a decade in 2022, even as the number of vehicle miles travelled, … Motor vehicle fatalities in New York state …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyState Agencies Bulletin No. 880
… a specific title at the hiring rate of the salary grade in one or all areas or locations of the State, the Director may increase the minimum salary for that title in the specific area(s), called an Increased Hiring Salary. … date. The reason code of transactions already approved in PayServ should not be changed. Reason Code 130 also should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… government sales tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same … this year is higher than the 3.8% average growth rate seen from January to September for the 2010 to 2019 period of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearOpinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (public corporations … CORPORATIONS -- Officers and Employees (authority of State Comptroller to request information for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … be borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a … transferred to section 14-1412 of the current Village Law in 1972 (L 1972, ch 892) and, as you note, section 14-1412 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining … audit of the books and records of the fire company and, in connection with its authority over the fund raising … books and records of the fire company for audit. Also, in accordance with General Municipal Law § 209-z, any fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … of education, except by two-thirds vote of the board]). 1 In addition, there is no common law prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… Specifically, he opined that the Legislature, by using the word "the" before the word "county", intended the exemption … with the plain language of section 8017. In a situation where the words of a statute are clear and unambiguous, … Laws of 1987, was intended to establish a comprehensive program to assist local governments in the financing and …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest … prohibited by article 18 of the General Municipal Law if, in any fiscal year, the college purchases supplies from a … the consideration under other contracts with the college in which the trustee has an interest exceeds $100. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL … of Municipal Home Rule Law, §20(3). You ask whether a town in a county not having a board of supervisors may, by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Audits of Local Governments & Schools
… against criteria. Local officials use audit findings to improve program performance and operations, reduce costs and contribute to public accountability. To learn more about performance audits, see About Our Audits … Local officials use OSC audit findings to improve program performance and operations reduce costs …
https://www.osc.ny.gov/local-government/auditsTips to Help You Keep Your Money
… Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … Although grant contracts are not specifically defined in legislation they are typically referred to as program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… salary. If you would like legal documents intended to grant retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. To adjust a member’s earnings or days worked due to litigation, settlement or arbitration award, follow …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awards