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City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Final Average Earnings
… Tier 6 Final Average Earnings Now Highest 3 Years A new law improves the pension benefits of NYSLRS … calculation — you don’t need to contact us. The new law does not apply to members who retired before the dates above. …
https://www.osc.ny.gov/retirement/members/final-average-earningsComptroller DiNapoli Releases Municipal Audits
… and Disbursements (Delaware County) While the treasurer does maintain up-to-date and accurate accounting records, the … Over Financial Activities (Steuben County) The board does not provide adequate oversight of the department’s … without independent oversight. Further, the board does not audit the individual claims for accuracy or examine …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOpinion 92-50
… GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … with significant recycled content; Pacificorp v City of New York , 741 F Supp 481, relative to a pre-1953 provision of …
https://www.osc.ny.gov/legal-opinions/opinion-92-50XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… unspent balance of available program appropriations. In New York State, all appropriations are classified in one of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewDiNapoli: Uber Needs to Explain What It Is Doing to Protect Riders From Sexual Assault
… is addressing incidents of riders being sexually harassed and assaulted. “For Uber to succeed, its users need to feel safe and not have a shred of doubt about using the service,” … the steps it’s taking is key to restoring customers’ trust and protecting the company’s reputation and value.” As …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-uber-needs-explain-what-it-doing-protect-riders-sexual-assaultScarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Opinion 96-13
… system) CIVIL SERVICE LAW, §150; GENERAL MUNICIPAL LAW, art. 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, … is not in the "civil service" (see Civil Service Law, art. III). Accordingly, based on the foregoing, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 95-9
… meetings of the fire district board of commissioners) VOLUNTEER FIREFIGHTERS -- Service Award Program (service … (1) A fire district commissioner who is also an active volunteer firefighter may not be granted points toward a year of …
https://www.osc.ny.gov/legal-opinions/opinion-95-9VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Reconciliations Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the … and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud reduction and … are required to reconcile and confirm outstanding cash advance balances as of March 31st. In April, agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, … contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to … on a transaction will generally be based on the difference in whole days between the average date of check clearance for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] | [ read complete 2016 report - pdf ] Purpose of Audit The purpose of our review was to assess the District’s progress, as of June … The purpose of our review was to assess the Districts progress as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fOpinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… York State Police Superintendent Steven G. James announced the guilty plea of Devin Zielinski, 33, for stealing over $230,000 from an … Albany woman, pleaded guilty to grand larceny in the third degree last year. “Preying on a vulnerable senior … York State Police Superintendent Steven G James announced the guilty plea of Devin Zielinski 33 for stealing over …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerPost-Retirement Reporting
… 2025. (Note: Once you’ve used enhanced reporting for a full calendar year, you will no longer be required to use the … for help accessing Retirement Online , use our help desk form (from the dropdown menu, select Post-Retirement …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingState Agencies Bulletin No. 815
… (M/C) BU06 Management/Confidential SUNY BU13 Division of State Police BU18 Environmental Facilities Corporation … Elected officials and employees covered by Section 169 of the Executive Law are ineligible for Cash Merit Awards. … to 4/1/08, the agency must enter the last date eligible as the Earnings Begin Date. Cash Merit Awards are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesOversight of the STEM Incentive Program (Follow-Up)
… the Program Our initial audit report, which was issued on November 28, 2018, determined if the Higher Education … and regulations, and whether HESC had only made payments on behalf of recipients who were in compliance with Program … requirements and made $81,198 in Program award payments on behalf of 20 recipients who did not meet Program …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followEMC 2026 Letter of Support - AAAIM
A letter of support from AAAIM.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/aaaim-letter-of-support.pdf