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Opinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL … Concerning the payment by a village of certain legal fees incurred by village police officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 2008-6
… benefits and employer contributions to pension or annuity funds. Overtime, holiday and shift differential pay shall not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… to the businesses leasing those properties and creating jobs. The Agency does not have a process in place to … financial benefits directly to the businesses providing jobs and not to leasing agents. Establish and implement …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSchool Districts’ Energy Performance Contracts (2015-MR-1)
… reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Village of Allegany – Vehicle Fuel (2012M-308)
… was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. … have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the payment …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Munnsville – Financial Operations (2012M-239)
… was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, … and has a population of approximately 470 residents. The Village is governed by an elected Board of Trustees (Board) …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Comptroller DiNapoli Releases Municipal Audits
… City of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal … perform annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES … County) Adequate records and reports were not maintained to enable the board to appropriately manage the district’s …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster Counties. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationComptroller DiNapoli Releases Municipal Audits
… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of … Tier 1 joined before July 31, 1973 (total of just 10 members) Tier 2 joined between July 31, 1973 and June 30, …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetNewark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial condition for the period July 1, 2014 through October 13, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mCentral Square Central School District – Claims Auditing (2016M-292)
… period July 1, 2014 through March 31, 2016. Background The Central Square Central School District is located in the Towns of Amboy, … Central Square Central School District Claims Auditing 2016M292 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141State Police Bulletin No. SP-225
… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of … Questions: Questions regarding PBA dues may be directed to the PBA Director of Members Services at (518) 462-7448. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesVillage of Altamont – Justice Court Operations (2016M-199)
… through March 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 residents, is governed by an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199State Police Bulletin No. SP-218
… Troopers. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State … a change in the dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code Description Amount 07 469 PBA, NYSP 07 Dues $47.22 17 205 PBA, NYSP 17-18 Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesVillage of Yorkville – Budget Review (B3-13-7)
… fiscal year are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of … Village of Yorkville Budget Review B3137 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Lawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of … tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal year financial data. Understanding the Audit Area A key measure of a school district’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115