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Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… profile of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue … in New York City,” DiNapoli said. “Unemployment rates have dropped and local industry is growing, particularly … City. State and local efforts to spur economic development have centered largely on bolstering existing strong …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionUnexpected Delays and Events
… events, including addressing the needs of its passengers and reassessing and revising its plans after such events, and whether these plans were implemented as planned once the … or events including addressing the needs of its passengers and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Richford Fire District – Long-Term Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may impair …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0How to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationHow to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTown of New Berlin – Ambulance Company Loan (2013M-22)
… 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member Town Board, … and Urban Development (HUD) that program income held in certain Revolving Loan Funds continue to be subject to … was within the allowable purposes of their loan program. In particular, the Board recognized the need for ambulance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13State Agencies Bulletin No. 1923
… of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees Employees in Bargaining Unit 31 represented by the Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseValley Stream Union Free School District #30 – Purchasing (2016M-171)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $34.1 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Half Hollow Hills Central School District – Procurement (2016M-239)
… 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central School District is located in the Towns of … Half Hollow Hills Central School District Procurement 2016M239 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Franklin Square Union Free School District – Website Transparency (2025M-93)
… to post certain financial and administrative information on a school district’s website to help enhance the public’s … of Information Law (FOIL) contained within New York State Public Officers Law Section 89. Audit Summary District … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93XVI.3.K Interim Reporting – XVI. Financial Reporting
… Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to prepare certain … Financial Statements - Section 8 of the State Finance Law requires the preparation of a Combined Balance Sheet and … Section 8 of the State Finance Law requires the State Comptroller to prepare certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… Thomas P. DiNapoli found the state’s Office of Children and Family Services (OCFS), which oversees the locally … protected,” DiNapoli said. “New York’s Office of Children and Family Services (OCFS) consistently finds flaws in child … operations so they can better respond to abuse complaints and save children’s lives.” DiNapoli’s audit found OCFS can …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesOpinion 90-59
… the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) … which inter alia , prohibits a municipality from making gifts and loans of its property to or in aid of a private …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … allows employees to work full-time at one facility and then work additional time at another facility (referred …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Opinion 99-3
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's … A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled … to, the family of the firefighter. You ask whether foreign fire insurance tax moneys may be expended by a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 2005-9
… 1 Each trustee or board member must demonstrate compliance with the training requirement by filing with the … provider (Education Law §2102-a[3]). Upon demonstration of compliance, no trustee or board member is required to repeat … section 2102-a also provides that, upon demonstration of compliance, no trustee or board member is required to repeat …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Payroll Improvement Project Bulletin No. PIP-009
… to notify agencies of the approach to Agency Testing and Training; the Agency Testing Schedule ; the information that … Agency participation is required during Agency Testing and Training, which will take place from December 7 – 18, 2020. … testers. There are 29 ATCs who each represent an agency or group of agencies. The items that OSC identified as required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingReporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary information and contribution, loan … password reset or have technical questions about using the system, you can call the Retirement Online Help Desk at … have questions about reporting — such as what earnings to report or how to calculate days worked — email the Employer …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-online