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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… capital and financial plans? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Agencies Bulletin No. 938
… new Reason Code BDA on the Position Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected Employees Employees for whom a … has created the new Reason Code BDA to be used for certain Job Action Requests that will allow DOB, Civil Service, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Agencies Bulletin No. 2285
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureOpinion 91-8
… Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n v … of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521 …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionFinal Average Earnings
… your FAE calculation. (Return to Top) One-Year FAE (Only for PFRS) Eligibility PFRS Tier 6 members are only eligible for this benefit if your employer adopted it …
https://www.osc.ny.gov/retirement/members/final-average-earningsRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfOpinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time … -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … §106; GENERAL MUNICIPAL LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting …
https://www.osc.ny.gov/legal-opinions/opinion-90-52State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… where applicable to specific policies in this chapter. Any changes or suggestions regarding the content of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… New York State Common Retirement Fund"™s (Fund) investment in Canandaigua-based ClearMomentum has generated a $450,000 … of companies across the state that the Fund invests in through its In-State Private Equity Investment Program. Since its … The New York State Common Retirement Fund™s Fund investment in Canandaiguabased ClearMomentum has generated a $450000 …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… for alleged theft of fuel from the Town of Greenville Highway Department. The theft was discovered following an … for alleged theft of fuel from the Town of Greenville Highway Department …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… revenue, largely from growth in business and property tax collections. But potential policy changes on the federal … revenue largely from growth in business and property tax collections …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli Releases Analysis of Enacted State Budget
… seen would also negatively impact New York’s revenues, not only through lower sales taxes received from hotel stays, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetTaxes – 2021 Financial Condition Report
… decreased by 0.6 percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections … Changes in the State’s top tax rate can have significant impacts in the overall level of State tax revenue. Tax …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s … Davis, 63, the former owner of Davis Ethical Pharmacy in Rockville Centre, pleaded guilty to grand larceny in the … admitted today he faked prescriptions to steal $232000 in a fraud that was uncovered in two audits by State …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamOpinion 91-31
… rabies treatment is a local health district charge only if the State Health Commissioner has certified, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food supply system. They employ thousands of people and … New York cannot be overstated both as an economic engine for their communities and an essential part of our food …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farms