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Lead Contamination of State Armories
… adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are … were built with an indoor firing range (IFR), used for training purposes. The firing of weapons inside the IFR … bones and organs. Exposure to lead is especially dangerous for young and unborn children. DMNA is the State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesCost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) … while the retiree is still living. A DRO will be reviewed to determine whether it permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this … bodies and officials who are responsible for the audit of claims. It also is our hope that the information contained … claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewDisability Retirement – Divorce and Your Benefits
… a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many … by NYSLRS do not use service credit at retirement to determine a member’s pension benefit. Instead, the pension … equitable distribution percentage will be applied to the member’s actual disability retirement. If directed by …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales … Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Town of Dover – Fire Protection and Ambulance Services (2016M-413)
Town of Dover Fire Protection and Ambulance Services 2016M413
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for the period January … capital projects and transfer the remaining money to the appropriate operating fund. Cash balances, which total … in the general fund-townwide, where they can be used to reduce real property taxes and finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Steuben County – County Bridge Maintenance (S9-13-1)
… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Opinion 91-33
… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by … for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-33GASB Statement 87, Leases
… Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesLife Changes: Why Should I Designate a Beneficiary?
… beneficiary designations and how you can change them. For more detailed information about the benefits available to … death benefit, and/or A New York State survivor’s benefit (for beneficiaries of New York State employees). You may … benefit is mandated by law. Please read your plan booklet for eligibility information on the accidental death benefit. …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… of Bronx River, Castle Hill, Clason Point, Harding Park, Parkchester, Park Stratton, Soundview, Soundview-Bruckner and Unionport. … NYC Metro Area, Union City New Jersey and now Coral Gables Fl, and has grown to nearly $3 Billion in assets. Ponce Bank …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 92-30
… but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in … entered into a contract with the not-for-profit agency to provide services on behalf of the county. You also ask … with which the county contracts. The statutes relating to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 95-7
… (as "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL … (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); … district, may, by a majority vote, authorize the district to enter into a municipal cooperation agreement with other …
https://www.osc.ny.gov/legal-opinions/opinion-95-7XI.2.B Contract Numbering – XI. Procurement and Contract Management
… all new contracts, including but not limited to services, goods, leases, revenue, construction, and grants. The New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an … To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Nesconset Fire District – Length of Service Awards Program (2014M-317)
… standards and procedures to ensure that points are not awarded to employees who serve as volunteer firefighters for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Walworth-Seely Public Library – Board Oversight (2014M-260)
… was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. … which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260