Search
Opinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent … Concerning the formation of a town sewer district within the boundaries of an existing county sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-72I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… questions to the OSC Bureau of State Expenditures Customer Service Help Desk, unless other contact information has been … contact the OSC Bureau of State Expenditures Customer Service Help Desk at: [email protected] or (518) 474-4868 … the traveler and supervisor should work with the Agency’s Finance Office and consider information in published travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… them on personal and luxury expenses between 2018 and 2022. “Oliver Levy and Surendra Kumar were entrusted with … County, and Surendra Kumar, 47, of Yonkers, were arrested today by the Westchester County District Attorney’s Office … Kumar's purchase of 168 gift cards between July 18 and May 2022. The defendants allegedly used more than $12,000 of the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemDiNapoli Releases May State Cash Report
… after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportMember & Retiree E-News Archive — 2024
… Your 1099-R and Annual Statement Schedule a Change of Address with Retirement Online Go Paperless With Retirement … Date Update Your Contact Information Schedule a Change of Address Get Your 1099-R and Statement Sooner with Email Notifications September 2024 Members Manage Your …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Earnings Limits
… FAE calculation. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/members/earnings-limitsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and district officials did not properly plan for the district’s long-term financial and capital needs … board increasing the tax levy more than $7.5 million (80%) for 2020 through 2024. Town of Poestenkill – Credit Card … all credit card purchases were adequately supported, for legitimate purposes and approved before payment. As a …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Brentwood Public Library , Emergency Service Communication Surcharges , Village of Milford , Village of Nassau and the … other than specified. Emergency Service Communication Surcharges (2017MS-4) Each county in this audit could improve … county officials were unable to determine whether all E911 surcharges were received from their suppliers. As a result, …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… Fred S. Keller School, Compliance with the Reimbursable Cost Manual (2015-S-98) For the three years ended June 30, … Services (BFS) Inc., Compliance with the Reimbursable Cost Manual (2016-S-47) For the fiscal year ended June 30, … Jowonio School, Compliance with the Reimbursable Cost Manual (2016-S-48) For the three fiscal years ended June …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Statement on the Federal Government Shutdown
… work in New York, ranging from healthcare workers to engineers to parks workers. The longer the shutdown drags on, the more … are high. New Yorkers and all Americans deserve action to get government back up and running.” …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownStudent Achievement Program
… education and civic engagement set the stage for our youth to achieve great things." – Thomas P. DiNapoli Each year … have received a letter from our office inviting them to nominate deserving graduating students using the application below. To begin nomination(s), please use the 4-digit PIN provided …
https://www.osc.ny.gov/student-achievementConstitutional Debt Limit
… incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation … types of short term borrowings are excluded from the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or obtained. BOCES … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… [read complete report – pdf] Audit Objective Determine whether Avoca Central … and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, … adhered to good procedures for processing and verifying payroll payments. Key Recommendations There were no … St LawrenceLewis Board of Cooperative Educational Services Payroll 2016M371 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District officials have established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Fairport Central School District - Payroll and Employee Benefits (2023-118)
… we found one of the five employees that received a retirement incentive should not have been paid $2,000 because … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9