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Opinion 92-1

… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages (collection of … in General Municipal Law, §106, the securities of certain public benefit corporations also may be deposited for the … New York. In addition, the statutes applicable to certain public benefit corporations, such as industrial development …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

Oversight of Water Supply Emergency Plans

… oversight of the operation, design, and quality of public drinking water supplies. The Bureau also assists with … Nearly 95% of all New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) requires community water …

https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plans

Opinion 99-12

… proceeding to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a … existing and future extensions. Similarly, subject to public hearing and permissive referendum requirements, a … St Comp Nos. 87-29, p 46). Whenever the town board calls a public hearing on the proposed extension (see Town Law, …

https://www.osc.ny.gov/legal-opinions/opinion-99-12

Transferring or Terminating Your Membership

… is covered by the other retirement system; You are on the payroll in a job that is covered by NYSLRS; and You submit a …

https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membership

Local Government Financial Data Release Dates

… Data (year following fiscal year) Villages March 31 School Districts March 31 Towns September 30 Counties … release date. Data for individual local governments and school districts is available the day after it is submitted …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates

Constitutional Debt Limit

… there are limits to how much debt a local government or school district can incur. For counties, cities, towns and … How to apply for a sewer debt exclusion For city school districts (other than the Big 5 districts) The debt …

https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit

Schoharie Central School District - School Lunch Operations (2019M-19)

… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19

Fairport Central School District - Payroll and Employee Benefits (2023-118)

Determine whether Fairport Central School District District officials accurately paid employees and properly calculated employees leave accruals

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… most nonresident tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures … dates for nonresident students placed at the District to the School Business Executive. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Scio Central School District – Payroll (2017M-10)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … officials have not developed written procedures over the payroll function. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10

Wynantskill Union Free School District – Payroll (2016M-66)

… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North Greenbush, … in Rensselaer County. The District, which operates one school with approximately 350 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66

Beaver River Central School District – Payroll (2016M-247)

… February 29, 2016. Background The Beaver River Central School District is located in the Towns of Croghan, New … Watson in Lewis County. The District, which operates one school with approximately 880 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247

Keene Central School District – Claims Processing (2015M-299)

… 2014 through August 31, 2015. Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with approximately 165 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299

Lake Pleasant Central School District – Payroll (2016M-8)

… September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and … in Hamilton County. The District, which operates one school with approximately 100 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. … and administrative services to its 15 component school districts and their 15,600 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Opinion 2006-10

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 29 Opns St Comp, 1973, p 173; 1970 Opns St Comp No. 70-753, unreported; 22 Opns St Comp, 1966, p 579). As such, … Supervisor Town of Greenburgh 1 Although apparently not at issue here, note that General Municipal Law §72-h …

https://www.osc.ny.gov/legal-opinions/opinion-2006-10

DiNapoli Announces Interim CIO for the New York State Common Retirement Fund

… Investment Officer of the New York State Common Retirement Fund. The Fund’s current CIO Vicki Fuller is retiring the … hand to help grow the Fund and protect the retirement security of New York’s more than one million public … Fund is the third largest public pension fund in the United States, with an audited value of $207.4 billion as of …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fund