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XVI.3.K Interim Reporting – XVI. Financial Reporting
… the State Comptroller to prepare certain financial statements on an interim basis. Process and Document … reporting relates to only Governmental Fund financial statements and summarized financial data for periods shorter … methods and practices used to prepare the annual financial statements. Some exceptions to this policy are required due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingSpecial Plan for Orleans County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-l and 603(g))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1806 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-orleans-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Broome County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-m and 603(i))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1805 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-broome-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Nassau County Fire Marshals (Sections 89-w and 603[s])
… Special Nassau County Fire Marshals Plan for PFRS Tier 1 2 4 5 6 and some Tier 3 members Sections 89w …
https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-fire-marshals-sections-89-w-and-603sSpecial Plan for St. Lawrence County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-i and 603(f))
… Top) (Return to Top) VO1812 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-st-lawrence-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Special Albany County Sher Undersheriffs Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
Special Jefferson County Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89j 603h
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
… Special Plan for Onondaga County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionAdditional Benefit Information – Special 20- and 25-Year Plans
… against your contributions Final average earnings Pension payment options Disability benefits Death benefits … about the above, please visit: Regional State Park Police Plan Department of Environmental Conservation Police Officers Plan Forest Rangers Plan State University of New York (SUNY) Police Plan Rev. 10/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… hard work as well as the efforts of my Assistant, ADA Paul Kelly, who ensured that the defendant was held …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Comptroller DiNapoli Releases School Audits
… School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville … of operating deficits and low unassigned fund balance. Port Jefferson Union Free School District – Information … Central School District New Rochelle City School District Port Jefferson Union Free School District and the Portville …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1SUNY Bulletin No. SU-337
… with Shift (Earnings Code ISO) and/or Intermittent Weekend Shift (Earnings Code IWO) payments. Affected … O25, C25 and/or OR5) within the same pay period earnings dates. Effective Dates Effective immediately. Eligibility Criteria Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesPartial Lump Sum Payment – Special 20- and 25-Year Plans
… lump sum payment at retirement? Yes, eligible members can choose to receive a partial lump sum payment (PLS) at … number of years you have been eligible to retire. If you choose to receive a PLS payment, your lifetime monthly …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentOut-of-State Orders – Divorce and Your Benefits
… benefit according to the provisions of the out-of-state DRO and release NYSLRS from any liability whatsoever due to any payments based on that DRO. If consent to New York jurisdiction cannot be obtained, an out of state DRO must be registered in a New York court with jurisdiction …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… State Comptroller Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today announced … expenses,” DiNapoli said. “Thanks to our partnership with Chautauqua County District Attorney Schmidt and Sheriff …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Union Free School District – Procurement (Erie County) The board and district officials did not always procure goods … services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… have an itemized receipt and did not follow procurement guidelines. In addition, six claims totaling $637 did not … scholarships (i.e., waived registration fees) without any guidelines, board oversight or approval, and also …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsOpinion 97-17
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) … -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 89-33
… engaged by the village at agreed wages by the hour, day, week, month or year may be paid without prior audit. All … continues. The audit, however, would be conducted on a post audit basis; that is, after the compensation has been … Law, §4-412[10]; 5-524[9]; Tillinghast v Merrill , 151 NY 135; Byrd v McGoldrick , 277 NY 492; 4 McQuillin, …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Town of Wawayanda – Financial Operations (2024M-160)
The Board and Town officials did not properly manage financial operations and the Board did not provide adequate oversight
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160