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East Ramapo Central School District – Financial Condition (2013M-141)
… July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland County. … East Ramapo Central School District Financial Condition 2013M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in April 2022. The audit determined that the Company’s … Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fOrdinary Death Benefit – State Police Plan
… $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitMore About This Retirement Plan – Regional State Park Police Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the Police and Fire Retirement System.) These benefits are … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planComptroller DiNapoli Statement on 15th Anniversary of 9/11
… attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have … that day. We remain defiantly freedom loving and Lower Manhattan embodies that spirit in New York. Lower Manhattan has rebuilt itself and is prospering. As my recent …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Rochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard … Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, … approximately $5 million. Key Findings The Board has not adopted a disaster recovery plan, which would minimize …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… [ read complete report – pdf ] [ read complete 2021 report – pdf ] Purpose of … review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report … of our review was to assess the City of Little Falls Citys progress as of March 2024 in implementing our recommendations …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … Huntington Manor Fire District Cash Disbursements 2014M108 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Bovina Fire District – Fund Balance (2015M-138)
… planning. Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Walden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184State Agencies Bulletin No. 1933
… purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax … Retirement mailbox. Questions regarding withholding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpOpinion 89-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … more than 5% of the stock. Even if the treasurer does not have a prohibited interest in the lease, the treasurer's … be disclosed. You ask whether a county treasurer would have a conflict of interest by virtue of the county's renewal …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Agencies Bulletin No. 1897
… regular paycheck. For example, if an employee has $200 deposited into a loan account and the remainder going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumDeath Benefits
… benefit payable. The earnings are limited by Section 130 of the Civil Service Law. Certain other earnings … multiple of $1,000. The earnings are limited by Section 130 of the Civil Service Law. Certain other earnings … benefit payable. The earnings are limited by Section 130 of the Civil Service Law. Certain other earnings …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42