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Town of East Fishkill –Financial Condition (2014M-139)
… County, has approximately 29,000 residents. The Town Board is the legislative body responsible for overseeing Town … maintaining sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … and sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town is governed by an elected five-member Town Board. The Town’s … in the general and highway funds. If the Board believes it is necessary to accumulate money for future planned purposes, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… 1, 2011, to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An elected six-member Town Board is the legislative body responsible for overseeing the Town’s … if the acquisition of new or replacement vehicles is cost effective. The Town does not maintain - in any …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… as counsel to the Comptroller from 2010 to 2019. “Nancy is well known for her integrity and independence,” DiNapoli said. “New York is facing challenging times and needs an ethics commission that is committed to openness and accountability. Nancy’s …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentFund Financial Data – 2023 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataContract Advisory No. 3
… of fields can be used. However, only the information that is changing should be entered. Any fields that do not need to … should be left blank. Specifically, when the amendment is extending the contract period, do not complete the New … left blank because the start date of the contract period is not changing. Although it cannot be entered into the SFS, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemState Agencies Bulletin No. 1718
… highway vehicles, and car pools. Qualified parking is defined as parking provided to an employee on or near the … include parking at or near the employee’s home. Parking is provided by an employer if: The parking is on property that the employer owns or leases; or The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Chestertown … the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter into written shared …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… U.S. economy, but the Fund’s diversified portfolio is well-positioned to handle any market fluctuations. Our … (6.33%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting … Retirement Fund The New York State Common Retirement Fund is one of the largest public pension funds in the United …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… a comprehensive written IT contingency plan in place that is properly distributed to all responsible parties and … limit because it includes a tax levy of $22,922,337, which is within the limits established by law. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… year. Due to several inaccurate estimates, the district is on track to incur a 2019-20 budgetary deficit of … 85 percent of the water produced, or 74.9 million gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsState Agencies Bulletin No. 231
… deduction will be taken for the current period only. It is not necessary to enter a Goal Amount when this procedure is followed. NOTE: If OSC has not established an escrow … account and reported to DCJS. When the fingerprint card is processed, the DCJS special escrow account will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… District’s financial activities. Background The District is located in the Town of Duanesburg (Town) in Schenectady … An elected five-member Board governs the District and is responsible for the overall financial management. The … Treasurer acts as the chief fiscal officer and is responsible for receiving, maintaining custody of, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Benefits section . The vested retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefit20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… service, regardless of age. “Creditable service” is: Service as a firefighter or police officer under the … from service within three months from the date it is offered. Note: This benefit is not available to Tier 3 members. The Benefit With at least …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dTheresa Fire District – Audit Follow-Up (2021M-60-F)
… located in the Town of Theresa in Jefferson County, is governed by a five-member Board that is responsible for the District’s overall financial … Treasurer acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, maintaining custody of, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fAccess Controls and Vulnerability Management Over Critical Systems
… October 2025. About the Program BPCA, established in 1968, is a New York State public benefit corporation responsible … Battery Park City neighborhood in lower Manhattan. BPCA is governed by a seven-member Board of Directors whose … office until successors are appointed and confirmed. BPCA is supported by a professional workforce of 151 full-time …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsOpinion 88-33
… may not be used to pay the cost of the improvements. This is in reply to your letter concerning the authority of a … The determination of which properties are benefited and to what extent is within the discretion of the town board. In … is provided pursuant to Article 3-A or Article 12-C or the Town Law. Where, as here, the town has formed a …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Becoming Eligible for a Benefit – Career Plan
… benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefit