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Truxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfTioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfDiNapoli Urges Parents to Open a College Savings Account for Their Children
… by DiNapoli’s office and the Higher Education Services Corp., is designed to help parents save for college and … available since 1997. According to the Financial Research Corp., New York’s Direct Plan ranks number one for assets in …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… The devastating number of job losses caused by the COVID-19 pandemic caused a significant increase in the number of residential customers owing money to their utility … 68% of the amount owed. In the first quarter of 2022, the number of customers behind on their bills fell by about …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Rural Counties Face Shortage of Health Professionals
… Cattaraugus, Chenango, Delaware, Essex, Franklin, Greene, Hamilton, Herkimer, Lewis, Schuyler, Steuben, Sullivan, … less than half the GMENAC guideline (1). Four counties – Hamilton, Herkimer, Schuyler and Yates – have no OBGYN … by the Health Resources Services Administration, or nearly 41% of the population. Impact of Federal Actions The limited …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire … The purpose of our review was to assess the Eaton No 1 Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fOpinion 89-51
… for the town to make additional payments to the fire company providing fire protection to pay the cost of the services of private contractors engaged by the fire company in connection with fighting a fire within the fire … within the town. You indicate that a volunteer fire company provides fire protection services within the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … Whether the town is authorized to make payments to the volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-21
… in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire district containing a village located within two …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. … to properly complete the annual confirmation for each bank account. The path to access this public query: Reporting … – Enter March 31st of the fiscal year being confirmed 'ACCOUNT DESCRIPTION’ – Leave blank to return all advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationTown of Crawford – Town Clerk (2021M-82)
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . … audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing . In August …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82State Agencies Bulletin No. 343
… Inc. (NYSCOPBA) or Bargaining Unit 61, Council 82 Security Services Unit: Environmental Conservation … University Police Investigator 2 Effective Date Effective 8/19/2002. To be processed in checks dated 10/23/2002. … Data Panel with the following information: Effective Date: 8/19/2002 Salary Plan: SEC Earnings Prog ID: N31 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitDiNapoli Releases Analysis of Executive Budget
… local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or any … analysis also raised concerns about the Medicaid Global Cap. The cap was established in 2011 to promote cost … reduce flood risks, improve water quality, protect open space, expand the use of renewable energy and support other …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 2026
… Actions Per Payroll Bulletin 1374 , the Deduction Priority Schedule is used to determine the order in which deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-tax