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Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven … Legislature. DCIDA reported 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementVillage of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund … owed the general fund approximately $126,000. Employee benefits costs were inaccurately allocated. The water fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56State Comptroller DiNapoli Releases School District Audits
… electrostatic sprayers, nursing beds and other assets) with combined purchase prices of approximately $47,500 did … on the inventory list. A color copier and refrigerator with a combined purchase price of more than $7,200 could not … inventory as active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalAccounts Payable Advisory No. 32
… for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures … require certain information to be reported to the IRS that is not captured by the SFS; or (iii) are processed outside of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate … investment, or code of ethics policies, as required by statute. While the Board generally provided adequate … the Board did not review or approve any disbursements being made out of this checking account; it allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264New York State Comptroller DiNapoli on NYC Executive Budget
New York City released its Fiscal Year FY 2023 Executive Budget today totaling $997 billion allocating funds to newly announced agency initiatives and addressing a number of risks in the budget
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetState Comptroller DiNapoli Releases Audits
… is included in the rate. The initial audit, issued in April 2022, identified $9.6 million in potential overpayments …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… are using the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its federal aid to help close pandemic learning …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-priorities20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate from … month in which you turn 65. If you are over age 65 when your employer adopts this benefit, you must be separated from … apply for a service retirement benefit, read Applying for Benefits . … Special 20 and 25Year Plan information for PFRS …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dOpinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28State Agencies Bulletin No. 2280
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: The Office of Employee Relations (OER) memorandums dated 10/11/2024 to the Department of Environmental Conservation; Office of Parks, Recreation, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedTown of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355State Agencies Bulletin No. 2344
… is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for … Pursuant to a side letter contained in the 2021-2026 Agreements between the State of New York and the Civil … Institution Extra Lag Pay Period 2 paychecks dated 05/15/2025 or the Administration Extra Lag Pay Period 2 paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesPublications
… and retirement plan determine your benefits. The best way to find your specific retirement plan publication is to visit … 11, 2001. (VO1834) Divorce and Your Benefits Explains how your NYSLRS pension and other retirement benefits could … credit for Tier 2, 3, 4, 5 and 6 members. (VO1854) How Do I Prepare to Retire? Outlines steps you should take to …
https://www.osc.ny.gov/retirement/publicationsState Fiscal Year 2022-23 Enacted Budget Analysis
… and training, as well as responding to the direct and indirect economic, financial, or social effects of COVID-19; … or extraordinary factors needed before issuing lower-cost State Tax and Revenue Anticipation Notes (TRANs). …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisState Agencies Bulletin No. 1332
… Schedule or set via a Budget Director’s Approval (BDA) Form, if appropriate; these employees are not eligible for … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1332-april-2014-management-and-confidential-mc-salary-increase-amended-22715Claryville Fire District – Budgeting Practices (2014M-59)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. … Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59