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Opinion 92-48
… July 1, 1993, a municipal corporation, fire district or school district which sells a capital improvement financed by … funds by municipal corporations, fire districts and school districts in connection with the cash sale of capital … that moneys in excess of the sum of all installments of principal and interest due on the indebtedness could be used …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Membership Milestones for Police & Fire Retirement System (PFRS) Members
… and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down to see how your … creditable in your special plan, you are eligible to retire at any age. If your employer has adopted Section … over 20 years . A maximum of 32 years of service credit can be used in your pension calculation. If you are 55 or …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … Update the travel policy to include specific allowable lodging and meal rates and communicate it to District personnel. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Credit for Previous or Military Service – Regional State Park Police Plan
… your previous public employment or military service. It is very important that you claim all the service credit you … benefits under your special plan. Contact us to verify what service would be creditable. Prior Service Prior service … and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… your previous public employment or military service. It is very important that you claim all the service credit you … benefits under your special plan. Contact us to verify what service would be creditable. Prior Service Prior service … and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… and the New York State Police announced the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged … and the New York State Police announced the arrest of Bonnie S Robertson 63 of Pleasant Valley in the alleged theft …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemCUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 Uniform Allowance Payment. … June 19, 2008 Background The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the … 2, 2008. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June 2008 Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… If you leave public employment with at least five, but less … Leave your contributions in your account and qualify for a retirement benefit when you are 55. To help you decide which would be more beneficial, most members can use our benefit calculator to estimate your pension using …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCity of Oneonta – Departmental Collections (2013M-13)
… Federal aid, and departmental revenues. The Department of Public Transportation collected fees totaling approximately … and/or depositing City moneys: the Finance Office, Public Transportation Office, Water Department, and the City …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States … a reality." Background Comptroller DiNapoli has taken ground breaking actions to promote solutions to climate …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an appropriation
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewSecurity Over Critical Systems
… River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with … by Payment Card Industry Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance with these standards …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Addison – Payroll (2024M-12)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New York State surrendered their pension as a penalty for corruption while in office. Key …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … officials also did not provide IT security awareness training to district IT users. Dutchess Board of Cooperative … cash receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… As a result, various department officials responsible for overseeing the contracts approved claims totaling … documentation from county departments. Expenditures for one contract exceeded the agreed upon contract amount by … revenues by an average of $1.6 million annually for a three-year period. Delaware Academy Central School …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did not properly manage and monitor building access accounts or badges used to access buildings. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Peekskill City School District – Financial Condition (2015M-191)
… 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, … as a result of this audit. … Peekskill City School District Financial Condition 2015M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Jamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… children access, at no charge, to comprehensive early childhood education experiences that promote their … is conducted primarily through the Office of Early Learning for program functions and the Facilities Planning … health and safety. Instead, the Department relied on the school district operating the UPK program, or the Office of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-follow