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Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts … 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" census refers to last census …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which take place on a regular basis during the summer. You state that the county fair is organized and held by an …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTown of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154State Comptroller DiNapoli Releases Audits
… Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) An audit … in August 2020 identified $18.2 million that was paid for hospital services for ineligible members. Of the $18.2 …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfPark Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdfState Comptroller DiNapoli Releases Audits
… City University of New York (CUNY) fiscal years ended June 30, 2023, CUNY received a total of $24 million in New York …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfA Partially Treated Problem: Overflows From Combined Sewers
A Partially Treated Problem: Overflows From Combined Sewers
https://www.osc.ny.gov/files/local-government/publications/pdf/combined-sewers.pdfState Comptroller DiNapoli Releases Municipal Audits
… purposes and presented and approved by the board before payment. Village of Walton – Bio-Digester Capital Plan …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-95
… salary schedule. (see Attachment ). Overtime Adjustment ( OS1 ) Investigators and Senior Investigators must be on the … and 4/5/06 to be eligible for the Overtime Adjustment ( OS1 ). The amount of the adjustment is 3%. Premium in Lieu of … provides an increase in Supplemental Location Pay (SPL) as follows: $1,126 Putnam, Orange & Dutchess counties $1,688 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-95-new-york-state-police-investigators-association-nysipa-bargaining-unitState Police Bulletin No. SP-114
… Compensation. 6 to 10 years of service = $430 per year 11 to 15 years of service = $480 per year 16 to 25 years of service = $530 per year 2008 Increases … = $460 per year 11 to 15 years of service = $510 per year 16 to 25 years of service = $560 per year 2009 Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… The New York State Common Retirement Fund (Fund) will restrict … holdings is approximately $26.8 million as of Dec. 31, 2023. DiNapoli also announced the Fund has met its initial …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investOpinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is … a firefighter to take time off to respond to fire alarms does not affect the time during which the individual is …
https://www.osc.ny.gov/legal-opinions/opinion-93-16