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Sauquoit Valley Central School District – Financial Condition (2016M-88)
… 1, 2014 through January 31, 2016. Background The Sauquoit Valley Central School District is located in the Towns of … Sauquoit Valley Central School District Financial Condition 2016M88 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Rochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406South Country Central School District – Procurement (2013M-91)
… July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located in … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which … with realistic estimates of anticipated expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any amount that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one school … budgets that represent the District’s actual needs, based on current information and historical data. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Greece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Lansing Central School District – Financial Management (2015M-256)
… total approximately $28.4 million. Key Findings Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. Budgeted appropriations … Recommendations Ensure that the amount of unassigned fund balance complies with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Chatham Central School District – Financial Condition (2015M-161)
… The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Guilderland – Golf Course Collections (2017M-22)
… the processing of collections received at the Town golf course for the period January 1, 2015 through October 31, … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … the processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Corinth – Claims Auditing (2017M-102)
Town of Corinth Claims Auditing 2017M102
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Opinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located outside … Whether a village comptroller may maintain a private tax certiorari practice …
https://www.osc.ny.gov/legal-opinions/opinion-92-22SUNY Bulletin No. SU-386
… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … , issued 12/24/2025, excludes the State University of New York (SUNY) since they maintain their own operating … on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOpinion 92-53
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Police Bulletin No. SP-157
… BU17 who meet the eligibility criteria Background Chapter 69 of the Laws of 2009, which implemented the 2007-2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-157-2014-state-police-hazardous-duty-payState Police Bulletin No. SP-163
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … The 2015 State Police Expertise Pay will be processed in Administration Pay Period 17L/18C, paychecks dated 12/02/15 Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payState Police Bulletin No. SP-172
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … The 2016 State Police Expertise Pay will be processed in Administration Pay Period 17L/18C, paychecks dated 12/14/16 Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-payState Agencies Bulletin No. 1506
To provide agencies with procedures for updating employee health insurance eligibility records in the payroll system
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65