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Town of Danby – Audit Follow-Up (2022M-127-F)
… processing and procurement activities. Background The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fChittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chittenango Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfDivision of Housing and Community Renewal Bulletin No. DH-88
… for processing the 2017 RRSU Over40 Comp Time II Cash Out. Affected Employees Employees in the Rent … who have opted to participate in the Over40 Comp Time II Cash Out program Background Pursuant to a side letter … District Council 37 (DC-37), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-88-2017-rrsu-over40-comp-time-ii-cash-outDiNapoli: 529 College Savings Program Lowers Fees
… state's plan or nonqualified withdrawals. Ascensus Broker Dealer Services, LLC, serves as Program Manager and, in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… closely aligned with revenue. However, more work remains to achieve structure balance. In this current fiscal year, my … office identified almost $5 billion in temporary resources to support state spending. It is also time to tackle … of statewide elections. Now, more than ever, we need to tip the scales of influence away from the few and put it back …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOpinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 95-4
… with respect to possible criminal conduct relating to two matters: certain travel vouchers submitted to the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4State Agencies Bulletin No. 1216
… Purpose To notify agencies of increases in the maximum contribution … Compensation Plan for calendar year 2013, pursuant to IRS Section 457 Regulations. The regular yearly … To notify agencies of increases in the maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013State Agencies Bulletin No. 1113
… Purpose To notify agencies of increases in the maximum contribution … Compensation Plan for calendar year 2012, pursuant to IRS Section 457 Regulations. The regular yearly … To notify agencies of increases in the maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as treasurer and thought she could …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsSelected Aspects of Bus Procurement
… to determine whether it procures buses in a manner which results in the best value for the lowest cost. The audit … to determine whether it procures buses in a manner that results in the best value for the lowest cost …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES … contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalVillage of Depew - Purchasing (2018M-158)
… Determine whether the Board ensured that goods and services were procured in the most economical way and in … Determine whether the Board ensured that goods and services were procured in the most economical way and in …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158