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Lewis County – County Bridge Maintenance (S9-13-3)
… flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of Education comprising seven … fund balance was within the legal limit, whereas in fact it exceeded that limit each year. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years … of moneys in the debt reserve fund and either use it to pay related debt, if required to do so by statute, or return …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over … January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately … Town of Bangor Board Oversight 2012M193 …
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)
… properly maintains the Town’s financial recordkeeping system. Develop a plan to eliminate the fund balance deficit … so that incompatible duties are not performed by the same employee. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258New York State Comptroller DiNapoli Statement on MTA Finances
… of the year. Substantial new funding from the state has stabilized the MTA's revenue picture, allowing for budget …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCapital – 2021 Financial Condition Report
… but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … in SFY 2020-21, down from 57.1 percent five years earlier. Housing, up by $421.9 million (322.1 percent). This … but also facilities for education government health housing environmental conservation and recreation …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalState Agencies Bulletin No. 1078
… a later date. Employees should monitor the plan website or newsletter for future announcements regarding this feature. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsState Agencies Bulletin No. 182
… program that requires employees to serve at least one year, but not longer than one and one-half years, to receive … service date. The attached chart illustrates how current year increment codes will be changed to facilitate future …
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 – New Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five … 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit … on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at retirement. …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… complete two years of service before you can retire under the benefits of this plan. Regardless of tier, if you work … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you have not … Article 11 5 and 6 members under Section 375e Eligibility The Benefit and …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… Comptroller Thomas P. DiNapoli released an audit today of the Hempstead Union Free School District that uncovered a myriad of systemic problems, including more than $453,000 in … in the Hempstead school district demonstrate a neglect of sound fiscal and administrative practices and a disregard …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 91-64
… competitive bidding is required for each contract. 2 Opns St Comp, 1946, p 308 is superseded. This is in reply to your … was based upon a prior opinion of this Office (2 Opns St Comp, 1946, p 308) which stated that when two … the year are subject to competitive bidding (see 1987 Opns St Comp No. 87-4, p 6; 1981 Opns St Comp No. 81-60, p 62; …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… Point Central School District (District) Board of Education (Board) and officials effectively manage the … 35 of GML, Section 2116-a (3)(c) of the New York State Education Law (Education Law) and Section 170.12 of the Regulations of the … Point Central School District District Board of Education Board and officials effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… to offset future budget risks, are also not guaranteed going forward and could be a source of budgetary volatility. …
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
… lower ridership levels, the increased impact from extreme weather, potential service reductions and other factors will … DiNapoli said. “It has so far survived the worst crisis in its history by covering budgets with massive federal aid. … promptly. Bringing riders back, protecting against extreme weather and maximizing new sources of revenue are all …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … extent to which the seventh school, Burgard Vocational High School in Buffalo, underreported because it used an … and reporting methodology. Findings include: East High School in Rochester reported 256 VADIR incidents, but …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawCreditable Service – En-Con Police Officers Plan
… may also be creditable towards the 25 years required for service retirement eligibility. Service performed in … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/creditable-serviceState Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… facilities, including transfer stations, combustors, recycling centers and landfills. According to the New York … the transfer stations in the state, and nearly half of the recycling facilities (46 percent, or 142 out of 312) and … commodity prices for recyclables have fallen, operators of recycling centers are experiencing drops in revenues from …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfills