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Charlotte Valley Central School District – Financial Condition (2013M-232)
… The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Huntington – Payroll and Legal Services (2013M-28)
… the Town could save $179,000 a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. The Town allowed employees to … balances that were much higher than those permitted by contract bargaining agreements. The Town contracted with …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is governed by an elected Board of Trustees which consists of … that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … timely manner. The Clerk-Treasurer’s spreadsheets were not up-to-date. As of September 13, 2013 she had not recorded any …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Troy – Budget Review (B5-13-20)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Bangor – Board Oversight (2012M-193)
… 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), … primarily with real property taxes. Key Findings The Board is not providing adequate oversight of the Dog Control …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2011 … Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialNew York State Comptroller DiNapoli Statement on MTA Finances
… in New York City and the region’s economic recovery. “It is now up to the MTA to execute on the initiatives necessary … uncertainty, but good fiscal discipline now will ensure it is well-prepared for the challenges that will emerge later. My office is analyzing the plan and will release our detailed review of …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesState Agencies Bulletin No. 1078
… process a weekly file as submitted by the plan’s third party administrator, Nationwide Retirement Solutions (NRS). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsState Agencies Bulletin No. 182
… 2000 If the increment code was 0003 with the service date 04/2/99-10/1/99 on the record, it was changed to 1001 If the … increment code was 0003 with the service date 10/2/99-04/1/00 on the record, it was changed to 0001 If the increment … increment code was 0004 with the service date 10/2/99-04/1/00 on the record, it was changed to 0001 Beginning October …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a … of service credit. You are eligible to retire with full benefits at age 62, or may choose early retirement with a …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingEligibility, the Benefit and Filing – New Career Plan
… the maximum pension portion of your retirement benefit is 75 percent of your FAS. The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit payable upon completion of 32 years of … your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingCreditable Service – En-Con Police Officers Plan
… Creditable service under this special plan includes all service … be creditable towards the 25 years required for service retirement eligibility. Service performed in titles other than those mentioned will count toward your …
https://www.osc.ny.gov/retirement/publications/1822/creditable-serviceDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… urge Hempstead’s administrators and school board members to act immediately and address the issues contained in this report.” DiNapoli’s office found a number of payments to administrators that raised concerns. This includes the … Johnson receiving biweekly paychecks that were $7,000 to $11,000 more than she was contractually entitled to for …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 91-64
… Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… to analyze financial trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … adding in the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… environment for students in pre-kindergarten through 12th grade. Under the act, public school districts must …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… to $1 billion. It also maintained a general reserve of $300 million in FY 2022. In total, the city’s reserves stand …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingDiNapoli: MTA Financial Outlook in Precarious Balance
… 1.5 days a week on average next year, revenue could be $300 million more than planned. But if workers telecommute 3 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balance