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Opinion 92-6
… for the repair of town highway equipment to the clerk's husband who owns a repair shop. The clerk's duties include … have an "interest" in contracts between the town and her husband (General Municipal Law, §800[3][a]). Since none of … be illegal, the award of highway contracts to the clerk's husband would weaken the internal controls of the highway …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town Board, which comprises a Supervisor and four Board members. The Town’s 2013 budgeted … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Determination of Residency for Tuition Purposes (Follow-Up)
… Determination of Residency for Tuition Purposes (Report 2019-S-58 ). About the Program The State University of New …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followJericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the procurement of professional services for the period January 1, 2011 to … The purpose of our audit was to examine the Districts internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the … The purpose of our audit was to determine whether Company controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City … Community Development Department did not routinely obtain information showing the number of jobs created by its … a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… County. The Company is operated in accordance with its by-laws, which stipulate that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, … because the Treasurer does not provide it with adequate monthly or annual reports. The Treasurer was unable to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialCity of Amsterdam - Budget Review (B22-5-3)
… an independent evaluation of the City’s proposed budget for 2022-23. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings City …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Ordinary Disability – En-Con Police Officers Plan
… This benefit is available to you only if you last joined the Police and Fire Retirement … benefits are available. Eligibility If you are unable to perform your duties because of permanent physical or … benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityDiNapoli Releases Bond Calendar for Fourth Quarter
… this information by the Office of the State Comptroller is not intended as an endorsement of the proposed issuances it …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… City, and their major public authorities during the fourth quarter of 2017. The planned sales of $8.02 billion include … of which is new money. The anticipated sales in the fourth quarter compare to past planned sales of $8.58 billion during the third quarter of 2017, and $7.57 billion during the fourth quarter …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterPerformance of Duty Disability – Career Plan
… If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based on any annuity …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – Regional State Park Police Plan
… September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars thereof, the nature and extent of your injuries, and the alleged incapacity. The Benefit If approved, the … State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence … 5 and 6 members under Sections 375b and 375c Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityPerformance of Duty Disability – New Career Plan
… service. When filing for this benefit, “in service” is defined as while you are: Being paid on the payroll; On an …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence … 1 2 3 Article 11 5 and 6 under Section 375e Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityPublic Authorities – 2022 Financial Condition Report
… provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities … a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … however, in some cases, governmental financial assistance and support is provided for operating and other expenses. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesPublic Authorities – 2021 Financial Condition Report
… local governments. New Yorkers pay for public authorities in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are generally … through their revenue-generating activities; however, in some cases, governmental financial assistance and support …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authorities