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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … statutory limit. The District used 973 more gallons of unleaded fuel and 341 more gallons of diesel fuel than it …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising

… the state's overall annual asthma bill topped $1.3 billion for medical costs and lost productivity, according to a … isn't just costly, it can be lethal," DiNapoli said. "For the New Yorkers fighting this chronic disease, a flare-up … emergency room visits. The Medicaid cost to taxpayers for treating asthma has jumped and the prevalence of asthma …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-rising

Monthly Report Template

A sample Monthly Report, showing information about your employees including their earnings, the number of days they worked and more.

https://www.osc.ny.gov/files/retirement/employers/excel/monthly-report-template.xls

Forms and Publications

… Companies - 08/2025 Approved Newspapers ( PDF ) - 05/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, …

https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications

DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline

… The loss of 44,400 construction jobs due to the COVID-19 pandemic in 2020 was the state’s … June, but even with pent-up demand for certain projects, jobs are still lagging behind the employment rebound in other … as why we must lead this recovery. We need the American Jobs Plan to get New Yorkers back to work, to build the next …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-decline

State Contract and Payment Actions in August

… Army Corps of Engineers for the state’s share of costs to reduce surf damage in Richmond County. New York State … provide financing for high-tech startup companies in the Finger Lakes Region through the Finger Lakes Venture Fund … improprieties or lack of documentation. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-august

IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants

… by the U.S. Treasury’s Financial Management Service (FMS) and the Federal Reserve Bank. The latter, in its …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asap

Conclusion – Travel and Conference Expense Management

… The lack of effective controls over travel and conference … possibly fraudulent expenses to occur and not be detected. The managers of each organization should implement controls … The managers of each organization should implement controls that will …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion

Opinion 91-53

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … as board members, the board may fix their salaries at an amount greater than other board members who do not have … hearing on the town's preliminary budget. You state that at the annual reorganization meeting, town board members are …

https://www.osc.ny.gov/legal-opinions/opinion-91-53

Opinion 89-15

… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify … for negligence of firemen and property damage) FIRE PROTECTION DISTRICTS -- Contracts (with village) … liability insurance for vehicles owned by the village fire department) VILLAGE LAW, §4-412: A village may not …

https://www.osc.ny.gov/legal-opinions/opinion-89-15

Opinion 89-52

… and Duties (power to coordinate training of emergency medical service providers) LOCAL LAWS -- Preemption (county coordination of emergency medical service training) PUBLIC HEALTH LAW, §§3000, 3051, … 3052: A county may establish the position of emergency medical services coordinator provided that the …

https://www.osc.ny.gov/legal-opinions/opinion-89-52

Cost-Saving Ideas: Containing Employee Health Insurance Costs

… for non-smokers, walking programs and employee health fairs. Employee awareness – This includes offering incentives …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costs

Connetquot Public Library – Cash Disbursements (2017M-125)

… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

City of Fulton – Fiscal Stress (2013M-310)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common … Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

Lowville Academy and Central School District – Financial Condition (2015M-220)

… of the revenue from the District’s wind power agreement to reduce real property taxes, and the District’s unassigned …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Addison Central School District – Financial Condition (2016M-30)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30

Westmoreland Central School District – Financial Condition (2014M-283)

… consistently overestimating expenditures and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund balance totaled almost three times the amount allowed by …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, … Although the Board appropriated unexpended surplus funds each year (approximately $10.3 million over a five-year …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management