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City of Lockport – Budget Review (B21-1-9)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … for matters described below, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Opinion 2000-18
… of joint fire districts is governed by article 11-A of the Town Law (§189-a et seq.; compare L 1938, ch 595, repealed L … T. Haefeli, Esq., Village Attorney Village of Westhampton Beach David J. Gilmartin, Jr., Esq., Town Attorney Town of … a nonforfeitable right to a service award for different classes of volunteer firefighters. 2 As previously discussed, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… said Attorney General James . “Public corruption in any form will never be tolerated, and my office remains committed … of Offering a False Instrument for Filing in the First Degree, a class E felony. Mendez and her co-conspirator, … of Offering a False Instrument for Filing in the Second Degree, a Class A misdemeanor in connection with the case. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeState Agencies Bulletin No. 1414
… Purpose To inform agencies of OSC’s automatic processing of the July 2015 M/C Parity Salary Increase and provide … criteria: Management Confidential BU06 Division of State Police BU18 Division of Military and Naval Affairs … To inform agencies of OSCs automatic processing of the July 2015 MC Parity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015Opinion 2000-14
… 1922. The primary purpose of section 113(a) was to ". . . halt the proliferation of local retirement systems whose …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Anthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with … To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareOpinion 88-6
… view that a legislative purpose of section 113(a) was to halt the proliferation of local retirement systems whose …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Leaves of Absence – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfAvailable Options – Regional State Park Police Plan
… It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments … option will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … option will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… by the United States General Services Administration (GSA) for travel within the continental United States. The per … in the Statewide Financial System to coincide with federal GSA rate changes. Please note the 2025-2026 M&IE per diem … for these expenses. Agencies should refer to the GSA website for future, current, and past per diem rates. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownTier Status – State University Police Plan
… Tier 1 2 3 5 and 6 members covered by Section 383d Tier Status …
https://www.osc.ny.gov/retirement/publications/1823/tier-statusXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Additionally, residual average daily balances may cause future STIP allocations to post to a fund/project/CF3 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsPopulation Data, Resources and Publications
… Data Historical Decennial Census Data File for Counties, Cities, Towns and Villages [xls] 2020 … population estimates from the United States Census Bureau. Download the local government All Data Worksheet Excel file … losses in population cause a shift in the local tax base, drive adjustments in State and federal revenue allocations, …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsCity of Yonkers - Budget Review (B19-6-5)
… which has a budget gap of at least $17.6 million for pending additional State funding that is not supported. The …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 95-27
… as added by chapter 82 of the Laws of 1995, provide a "grace period" for submission of claims for adjustments in the … section 3604(5)(b) does not expressly provide for a "grace period", prior to January 1, 1996, there is no … as added by chapter 82 of the Laws of 1995 provide a grace period for submission of claims for adjustments in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Town of Conesville – Long-Term Planning (2016M-314)
… 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately … resources are available to replace capital assets in a timely manner. Consider establishing reserves to set …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314