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Lawrence Union Free School District – Financial Management (2025M-115)
… Proper management helps ensure resources meet student needs while maintaining financial health. The …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… $15,000 and $2,500, respectively, in their preliminary 2024-25 fiscal year COSER contracts with Monroe 2-Orleans BOCES, … district had active MiFi’s assigned to them for their 2024-25 fiscal years. The Assistant Superintendent told us it …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Agencies Bulletin No. 2382
… regular paycheck. For example, if an employee has $200 deposited into a loan account and the remainder going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsOverview – XI. Procurement and Contract Management
… a consideration other than the payment of money, when the value or reasonably estimated value of such consideration exceeds twenty five thousand … and/or the New York State Customer file. (See Chapter X - Guide to Vendor/Customer Management of this Guide for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewDeath Benefits
… benefit payable. The earnings are limited by Section 130 of the Civil Service Law. Certain other earnings … multiple of $1,000. The earnings are limited by Section 130 of the Civil Service Law. Certain other earnings … benefit payable. The earnings are limited by Section 130 of the Civil Service Law. Certain other earnings …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 99-11
… be cancelled by either perforating the obligation with the word "Paid" or "Cancelled" and the date of payment, … 80-351, p 106, concerning record-keeping requirements). With respect to whether a paid cancelled obligation may be … or other similar mementos of nominal value, in accordance with a personnel management program for recognizing long and …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Preston Fire District – Board Oversight (2025M-87)
… providing adequate oversight of the financial activities to help ensure public funds are managed with accountability, … the Board missed an opportunity for the District to realize additional revenues which would benefit District … District officials did not have guidance on when and how to help ensure that they obtained the best value possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… Act Amendments of 1990 (Act). The purpose of the Program is to help control excessive industrial pollution by … Clean Air Compliance Act of 1993 (CACA), the Department is responsible for developing and administering this Program. … administer, and enforce the Program. The Department is required to report annually to the Governor, the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… with the Board. The Manager is responsible for ordering food and supplies to provide meals and refreshments for … Policy before approving them for final payment. Cafeteria food and supply purchases averaged approximately $257,000 … for personal use, he directed the Manager to purchase food totaling approximately $1,300 for the Superintendent’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Automatic Orders – Divorce and Your Benefits
… Automatic Orders are court orders that prohibit parties in a divorce case from making transactions such as …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersOpinion 2002-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opns St Comp No. 90-4, p 9; 1989 Opns St Comp No. 89-50, p 112). An expenditure in furtherance primarily of a proper …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 89-33
… certification of the officer or employee having direct supervision, unless the board determines to require such … certified by the village officer or employee having direct supervision of the claimant to the effect that such services … certification of the officer or employee having direct supervision of the claimant. As you will note, this statute …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … The state Department of Taxation and Finance should increase monitoring and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billEmployer Contribution Calculation
… System) on the basis of rates determined on known salaries from the prior fiscal year rather than on an estimate of salaries from the incomplete current fiscal year. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/employer-contribution-calculationKerhonkson Fire District – Board Oversight (2025M-124)
… oversight of the financial activities to ensure public funds are managed with accountability, transparency and … 18 years ago. As a result, the Board, taxpayers, New York State Office of the State Comptroller (OSC) and other … current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/ . …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more annual (or … fixed term, it is necessary for the agency to process a contract extension. This extension requires the approval of … (OSC), if such approval was required for the original contract, and the submission of relevant documentation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsOpinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51