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City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Johnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and … Johnson City Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Gloversville Public Library – Claims Processing (2014M-81)
… a school district public library from the State Board of Regents and is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… Finn Academy An Elmira Charter School Information Technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Town of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankShenendehowa Central School District – Claims Processing (2016M-137)
… our audit was to review the District’s claims processing for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $163 … the goods or services had been received and were for proper purposes; and the claims were audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Opinion 90-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROTECTION -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 97-26
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (authority to … one rate of taxation within a given distance of the fire house, where insurance rates are lower, and another rate for a greater distance from the fire house, or one rate for that portion of the district which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Unified Court System Bulletin No. UCS-298
… F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a Longevity Bonus for all eligible members. The April 2016 … the equivalent of 120 work days in each fiscal year and had a performance rating other than “Unsatisfactory” to be …
https://www.osc.ny.gov/node/126261Unified Court System Bulletin No. UCS-306
… F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a Longevity Bonus for all eligible members. The April 2016 … the equivalent of 120 work days in each fiscal year and had a performance rating other than “Unsatisfactory” to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloSUNY Bulletin No. SU-269.1
… any waivers received from the employee and retain the form in the employee’s record. (The waiver form and special UUP and SUNY MC instructions can be found … the employee paycheck and will be reported on the employee Form W-2 for tax year 2019. General Deductions: Refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedSUNY Bulletin No. SU-219
… Employees designated management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-219-april-2015-state-university-new-york-suny-management-andX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… for more information). This subsection provides the agency with guidance on how to request OSC to register … purchase orders will be electronically sent Primary Vendor Contact Name A person who makes the legal and financial … disregarded entity is a single-member limited liability company that reports its income on its owner’s tax return. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationDiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought … are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDepartment of Transportation Bulletin No. DOT-26
… Maintenance in the Department of Transportation engaged in winter maintenance activities to be responsive to unscheduled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-26-2015-call-out-response-payment-fiscal-year-2014-2015