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Town of Philipstown – Financial Management (2024M-100)
… operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation … Specifically, the Board did not: Appropriately budget for GLWD operations. For example, although the Town had a GLWD water fund and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100What to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting … Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportComptroller DiNapoli Releases School Audits
… fiscal years. The district also has three reserve funds with excessive balances. By maintaining excessive reserves, combined with budgeting practices that generate surplus funds, … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Emerging Manager Definition and Life Cycle
… Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in consistent … considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: Majority …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller Thomas P. DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the Office of the State … was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to safeguard public …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerTown of Owego Fire District – Board Oversight (2013M-26)
The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the period January 1 2011 to December 13
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. … promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectWellsville Central School District – Financial Management (2017M-159)
… unemployment reserve balance to accumulate to an excessive level and have not used funds from the retirement … needed and that estimates in the annual budget for the planned use of fund balance are accurate and reasonable. … fund balance in a manner that benefits District residents. Ensure that reserve fund balances are maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Ordinary Death Benefit – Special 20- and 25-Year Plans
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation or other …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitService Retirement Benefit – State Police Plan
… completing 20 full years of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … plus 1.66 percent of your FAE for each year of non-State Police service. Your total benefit may not exceed 50 percent …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitStay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid … , and tips on Preparing for Retirement . Attend a pre-retirement presentation to learn about the retirement … to request specific information or schedule a pre-retirement consultation . Subscribe to our blog, New York …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… (class E felony) for allegedly stealing nearly $50,000 in public funds. “This individual blatantly abused his position … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced … of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. Titarchuk previously … University with a B.S. in Applied Mathematics. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerOpinion 2010-3
… (cost of debt service of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § … be considered in the course of negotiating the "definite sum" payable by the town under the contract. You ask whether … requires the fire protection contract to state a "definite sum to be paid each year for all of the services to be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-26
… GENERAL MUNICIPAL LAW, §72-h; LOCAL FINANCE LAW, §11.00(a): A town may issue obligations to finance the construction … interest in the building during the term of the bonds. You ask whether a town may construct a building for State … the town expires. Also, you do not indicate whether any rent is to be paid by the State Police, and if so, whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 89-21
… of the highway, regardless of whether the trunk of the tree is located within the highway. Thus, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-21SUNY Bulletin No. SU-350
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … Information: These monies are taxable income subject to all employment taxes and income taxes, will be included in … be included in the employee’s taxable gross subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-services