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Frequently Asked Questions – World Trade Center Presumption
… to take advantage of this presumption? Will this law grant me an accidental disability benefit? I am an active member. … an accidental disability benefit. Does this law provide me with any additional retirement benefit? I am retired and … done at one of the above locations. Will this law grant me an accidental disability benefit? No, this law only …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsOpinion 88-33
… date, were to be installed by and at the expense of the developer of the subdivision. The plans referenced in the … to be constructed in adjoining subdivisions by the same developer. The town permitted the residences on these two … subdivisions were not completed until 1986, the original developer having sold out to another developer. No laterals …
https://www.osc.ny.gov/legal-opinions/opinion-88-33The Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin … If the member is already receiving a pension benefit at the time the final DRO is submitted, the ex-spouse’s … must retire. If the member is not in active State service at age 70 ½, they will be subject to mandatory retirement. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to … approval process exceeded the limit from two to 111 days. When additional guidelines were added by NIFA during a …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is … policy to require the use of competitive methods when obtaining professional service providers. Enter into …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively administering … not contain all of the criteria the Board purportedly uses when evaluating proposed projects. Cost-benefit analyses do …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andBroome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in … more than it received in revenue until 2011 and 2012, when the general fund began to generate more revenue, while …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceRoosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets … with the District’s procurement policies and procedures when seeking to contract for LOSAP investment management …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of … to the claim. Library staff did not seek competition when selecting four of five professional service providers …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background Franklin County is located in … sufficient cash to pay its bills and other obligations when due, resulting in the County issuing short-term debt in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … The Library does not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. … dollars and assets,” DiNapoli said. “We’re working to open the books and let the public see public authorities’ … for state agencies. Most data is updated daily. “When we launched Open Book New York , we promised to keep …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomHealth Sciences Charter School – Procurement (2013M-211)
… The Board did not ensure that all contracts for goods and services were properly awarded. The School’s Business Office … written contracts are required or whether professional services should be procured in a different manner. The … quotes and select vendors for goods and services such as janitorial services, school uniforms and kitchen supplies. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. Background The Mount Morris Village … Justice Tripp did not meet his required responsibilities when he resigned his position. Records were incomplete and, …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds from a lease purchase or rental obligation. 36203 Sale Bonds / Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… not provide adequate oversight over financial operations. When oversight of financial operations and long-term planning … $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency services. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the … in Erie County. The Company contracts with the Town to provide fire protection and emergency services and also … Company members submit a written disclosure to the Board when they have any direct or indirect financial interest in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362