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DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites, … and Rockville Centre Union Free School District, did so in an easy to find location. However, auditors found that the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkTown of Jay – Records and Reports (2023M-22)
… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Unified Court System Bulletin No. UCS-174
… Purpose To revise the procedures governing OSC’s review and approval … Background Although it is not always possible for agencies to complete their required processing steps by the effective … changes in the payroll system as timely as possible. Due to the increased frequency of retroactive transactions with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Village of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) … was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fSUNY Bulletin No. SU-372
… employee’s taxable gross, and reported on the employee’s Form W-2. The retroactive payments (Earnings Codes RXX) are … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunySubway Service Diversions for Maintenance and Capital Projects (2014-F-10)
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority - New York City Transit to implement the recommendations
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f10.pdfOpinion 90-55
… line of duty which are analogous to those in section 207-c for police officers. In that opinion, we concluded that the … which, inter alia , permitted municipalities to apply for an accidental disability retirement, a retirement for disability incurred in performance of duty, or similar …
https://www.osc.ny.gov/legal-opinions/opinion-90-55State Agencies Bulletin No. 1588
… employees who are in composite positions (identified by Increment Code 2222 ) Eligible employees who received a downward reallocation (identified by Increment Code 0069 ) Delete employees who should not … for those employees who meet the eligibility criteria by inserting a row on the employee’s Additional Pay page to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1588-october-2016-and-april-2017-civil-service-employees-association-cseaOpinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager … indicate that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Oversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f15.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors.pdfOpinion 89-65
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … law firm for additional legal services) TOWN LAW, §§20(2)(a), 27(1); GENERAL MUNICIPAL LAW, §§801, 802(1)(b): A town … for additional legal services between the town and his or her law firm, if the town attorney has any of the powers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-65New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… a small share of overall utilization. The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth … as “the exchange of medical information from one site to another through electronic communication to improve a … updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Unified Court System Bulletin No. UCS-211
… (Bargaining Unit SD). Affected Employees Employees in Bargaining Unit SD who meet the eligibility criteria … State Unified Court System (UCS) and the Communications Workers of America (CWA), provides for a salary increase of … of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave (Action/Reason code of Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdDivision of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the increase as follows: Annual Salary Deduction Amount Up to $28,000 $21.70 $28,001 to $38,000 $22.60 $38,001 to $48,000 $23.55 $48,001 and above … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-and