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State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the adopted budgets but instead transferred at year-end. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Village of Leicester – Financial Management (2025M-7)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Area #12 – Information Technology Contingency Planning – Information Technology Governance
… equipment destruction, inadvertent employee action or a natural disaster, such as a flood or fire. The plans, … involving the corruption or loss of data or other computer resources from ransomware, hardware failure or human error, … Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… Comptroller Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling … sale. Specifically, the sales were $102,370,000 of Series 2021A Tax-Exempt Bonds and $531,385,000 of Series 2021B Taxable Bonds. The net proceeds from the sale …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsDiNapoli: Drastic State Revenue Shortfall in April
… for New York in April as a result of the COVID-19 pandemic and the three month extension of the state income tax filing … seen since the Great Depression,” DiNapoli said. “New York and other hard-hit states need the federal government to step … Enacted Budget projections. April Cash report Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… the long term. There would be no limit on how much or how little a government can deposit into the trust. Prefunding …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careDiNapoli: Wall Street Bonuses Edge Up in 2014
… in New York City increased by 1.4 percent to 167,800 workers, adding 2,300 jobs in 2014. While the industry is …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … not be used to pay for expenses incurred for non-employee travelers. Likewise, any increase in room rates due to an … monitor the status of all cash advances and ensure that travelers promptly account for their advances. 5 General …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesAbout Statement No. 68 – Governmental Accounting Standards Board
… Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … statements along with an associated pension expense. If you prepare financial statements in accordance with Generally … liability, pension expense, deferred inflows/outflows and other related disclosures. Calculations are based on current …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planForms
Print New York State and Local Retirement System NYSLRS forms for members employers and retirees
https://www.osc.ny.gov/retirement/formsOpinion 99-4
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … in response to your inquiry regarding the authority of an industrial development agency ("IDA") to make a grant of its … a feasibility study of expanding the town's municipal water service to help attract industrial or economic …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Managing Your Cash Flow Webinar Presentation
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-07-24-19.pdfTest Your Request For Proposal Knowledge
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-presentation-3.pdfYour Retirement Benefits: Employees' Retirement System
Description of the New York State and Local Retirement System (NYSLRS) benefits for Employees' Retirement System (ERS) members.
https://www.osc.ny.gov/files/retirement/publications/pdf/1835-retirement-benefits-book.pdfOpinion 95-15
… of any tax refunded shall be a charge upon each "municipal corporation" or "special district" to the extent any taxes of the municipal corporation or special district are refunded. The term "tax … in a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Transferring or Terminating Your Membership
… when: You have less than five years of service credit and have not worked in covered public service for at least seven years; or You have less than ten years of service credit, leave … voluntarily withdraw your membership and contributions; or You transfer your membership to another public retirement …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipLife Changes: A Guide for Retirees
… line (see the Contact Us section ). Health Insurance We do not administer health insurance programs. However, we can … Alternative Option (depending on the terms of payment). To do this, complete a Pensioner’s Designation of Beneficiaries …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… the worst impacts of climate change. "Climate change is one of the greatest risks facing the global economy, and many … cleaner economy. "By ignoring both the problem and its solutions, the Administration will make it much more … economy. In 2016, the Comptroller engaged with seven major energy companies in the Fund's portfolio asking them to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification … vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for those with poor safety …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program