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Mount Morris Central School District – Financial Condition (2014M-328)
… The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and … seven-member Board of Education. The District operates one school with approximately 525 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brighton Central School District – Separation Payments (2016M-119)
… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… than needed. Ensure that unrestricted fund balance is in compliance with the statutory limit and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Village of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Connetquot Central School District – Financial Condition (2015M-98)
Connetquot Central School District Financial Condition 2015M98
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Mount Morris – Justice Court (2012M-129)
… internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. … and four Board members. The two current Justices and Court clerk collected approximately $94,590 in fines and … have developed adequate internal controls over the Court’s financial operations, with the exception of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Sodus Center Fire Department – Financial Activities (2016M-424)
… fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s constitution and bylaws do not define financial oversight … in the meeting minutes. Key Recommendations Update the constitution and bylaws to clarify the officials’ and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424State Agencies Bulletin No. 1754
… must be submitted by NYSLRS NYSLRS Actions Submit a weekly input file to start, stop, and change NYSLRS General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localState Agencies Bulletin No. 838
… Data page effective 9/1/08. The Action/Reason codes of Pay Rate Chg/SDC (Salary Decrease) will be used for all rows. OSC … rows as necessary using the Action/Reason codes of Pay Rate Chg/CSL (Correct Salary). Control-D Report NHRP704 Mass … Basis Code, Part-time Percentage, Action Reason, Old Comp Rate, New Comp Rate and Increment Code. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityTown of Dayton – Audit Follow-Up (2019M-221-F)
… did not properly manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fVillage of Owego - Board Oversight and Financial Operations (2018M-101)
Village of Owego Board Oversight and Financial Operations 2018M101
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… action lawsuit filed against the global cybersecurity company Crowdstrike Holdings Inc. The suit filed against … worldwide IT outage caused by the Austin, Texas-based company’s failed software updates and resulting plummet in … in losses to investors. As lead plaintiff, we look to hold company leadership accountable for misleading investors. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold … dispensaries by municipality in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult-use cannabis dispensaries . AUC retailers must file tax returns …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateComptroller DiNapoli Statement on Earth Day 2015
… economy. Environmental protections go hand in hand with smart, sustainable business. Finding solutions to climate … of the New York State Environmental Protection and Spill Compensation Fund to ensure that the state has an adequate …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Opinion 96-18
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … referenda which are neither authorized nor required by statute are improper and without effect and that municipal … 1981 Opns St Comp No. 81-344, p 376). There is no State statute which authorizes a village to conduct an advisory …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) … DiNapoli. Year-over-year growth in collections during the first half of 2025 almost doubled that for the same period … sales tax collections experienced stronger growth in the first half of 2025, future revenues may become less …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… State Comptroller, Preet Bharara, United States Attorney for the Southern District of New York, and Diego Rodriguez, … employment before their pension benefits are cut off for that year. According to the allegations contained in the … Thomas P. DiNapoli. "I thank U.S. Attorney Bharara for his continued partnership and commitment to combatting …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… sources. Background Executive Order 111 (Order) was a broad initiative that directed State agencies and certain …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… after the scheduled arrival time. Train performance data is entered into a computer system at the SIR Rail … on time by total scheduled trips. SIR reports weekday OTP data to the MTA Board’s Transit and Bus Committee (Committee) … the public through MTA’s website, which has a “Performance Dashboard” that includes SIR’s OTP Without Boat percentages. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performance