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Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in … Locke and Summerhill in Cayuga County. The District, which is governed by an elected six-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Harpursville Central School District – Financial Management (2013M-261)
… percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… appropriations have not been aligned with historical or actual needs of the District, resulting in an unnecessary … realistic budgets that are consistent with the District’s actual revenues and expenditures to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOpinion 92-41
… to certain other types of emergencies (see Town Law, §176[16], [22]; General Municipal Law, §§209, 209-b; Volunteer … a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 88-34
… of Vehicle and Traffic Law, §1660, whether it be done by ordinance, order, rule or regulation, must be accomplished in … regulations pursuant to Vehicle and Traffic Law, §1640(a)(6), by order, rule or regulation, and that the procedure for … of the former Village Law (repealed L. 1972, ch. 892) by chapter 904 of the Laws of 1970. The purpose of the 1970 …
https://www.osc.ny.gov/legal-opinions/opinion-88-34State Police Bulletin No. SP-219
… $750 The payment will be made annually in June of each year and will be for one degree only. When the degree is obtained during the fiscal year, the payment will be made as soon as practicable after … employees in BU62 who obtain a degree during the fiscal year, the agency must submit the following information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the … Law, §23(2)(f). April 17, 1991 Jeffrey N. Mis, Esq., City Attorney City of North Tonawanda … Whether a proposed local …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Agencies Bulletin No. 271
… processing of a retroactive action that didn't result in a money change (e.g. retroactive position change with a reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationOpinion 2006-6
… for accumulated unused sick leave pursuant to section 41-j of the Retirement and Social Security Law. The Court noted …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); CRIMINAL PROCEDURE … office of village justice does not exist, the town justice court for the town in which the village is located has …
https://www.osc.ny.gov/legal-opinions/opinion-89-61CUNY Bulletin No. CU-514
… Unit TS in title of Maintenance Worker Effective Date(s) Paychecks dated October 1, 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andAccounts Payable Advisory No. 54
… : Update - Voucher Mass Approval functionality available for lease vouchers Reference: Guide to Financial Operations … System (SFS) has mass approval functionality available for Procurement Card (PCard) reconciliation vouchers, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My ongoing partnerships with U.S. Attorney … to repay the $5.7 million and is going to federal prison for his crimes." … Michael Klein started stealing from the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaPeekskill City School District – Financial Condition (2015M-191)
… Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Social Media Use Policy
… TOS. For more information, consult the host website's TOS. In addition they may indicate that they utilize "cookies," … OSC welcomes and encourages you to participate in the discussion on our social media sites. To keep the … compromise the safety or security of the public. Comments in support of or opposition to political campaigns or ballot …
https://www.osc.ny.gov/help/social-media-use-policyOversight of Sidewalk Sheds
… the site to the NYC Department of Housing Preservation and Development (HPD). Ultimately, the responsible parties did …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York State Artificial Intelligence Governance
… To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) … AI-powered tools have an increasingly significant role in industry operations including agriculture, health care and … enabling entities to improve government operations. In recent years, the use of AI has rapidly gained popularity …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance