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Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… In an op-ed on Politico.com, New York State Comptroller Thomas P. DiNapoli and California State … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeVillage of Franklin – Fund Balance Management (2018M-13)
… a population of approximately 375. The Village is governed by an elected three-member Board of Trustees. General fund … The general fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. Budgeted general … in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 percent while actual revenues …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Cleveland Hill Union Free School District – Financial Management (2017M-235)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund balance (where allowed by law) or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… years, the detail for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsGenesee Community Charter School – Revenue Billing and Collection (2013M-61)
… bank statements without independent review of the deposits or reconciliations. Key Recommendation Require that bank and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of New Lisbon – Financial Oversight (2013M-12)
… Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, 2011, … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Shelter Island Union Free School District - Fund Balance (2020M-23)
… Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 … 2018-19. Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through … benefit accrued liability reserve was not established by Board resolution. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Caroline – Renewable Energy (2013M-325)
… is located in Tompkins County. The Town is governed by the Town Board, which comprises the Town Supervisor and … for all funds are approximately $1.7 million. Key Finding By incorporating renewable energy technologies and efficient … kilowatt-hours (kWh), of which 22,202 kWh were utilized by the Town, resulting in savings of $2,500, or a 36 percent …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Village of Islandia – Procurement (2021M-203)
… purchased: $1 million of goods and services from 18 vendors and 10 professional service providers without using …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a statement … York, the Federal Bureau of Investigation and the New York State Police. “School districts are struggling to make ends …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Silver Creek Central School District – Financial Condition (2015M-321)
… schools with approximately 1,030 students, is governed by an elected seven-member Board of Education. Budgeted … officials consistently overestimated appropriations by an average of 7 percent each year. As of June 30, 2015, … budgeted appropriations, exceeding the statutory limit by more than $1.7 million. The District significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… those for BOCES-provided services. One claim for a grant contract with BOCES (audited and approved by the BOCES claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288State Agencies Bulletin No. 2128
The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… risk that improper or unsupported payments could have been made and may not have been detected and corrected. … 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative … totaling $173,591 were audited and approved for payment by the claims auditor even though identified discrepancies, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Administrative Hearings
… service credit, you are entitled to an administrative hearing. If you are denied a benefit, you will receive a … or request has been denied. If you wish to request a hearing, the NYSLRS Hearing Administration Bureau must …
https://www.osc.ny.gov/retirement/members/administrative-hearingsOpinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 The collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); MUNICIPAL HOME RULE … services only in municipalities within the county which contract for such services). As to whether a county, by local …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Disability Retirement Applications – When Employees Retire
… Bureau NYSLRS 110 State Street, Maildrop 7-1 Albany, NY 12244-0001 As an alternative, you can submit these items …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applications