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Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitOpinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-14
… board, on behalf of a refuse and garbage district, may contract with villages located within the town but excluded from the … established pursuant to article 12-A of Town Law (see NY Const, art VIII, §3; TownLaw, §§209-f, 231). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-54West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… historically funded reserves by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory limit. Three of 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCentral Islip Union Free School District – Financial Management (2013M-380)
… District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s … unexpended surplus funds that will not be used to fund the next year’s operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … employee, $1,800 that he was not authorized to receive. We have referred our report to the proper authorities so that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Henrietta FD – Audit Follow-Up (2021M-27-F)
… to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, … needed. Additionally, the Board did not adopt budgeting, fund balance or reserve policies or multiyear financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… includes counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities in Fiscal Stress List of Villages and Cities that Failed to File Financial … Municipalities that Failed to File or Inconclusive List Complete List of Fiscal Stress Scores Data Files FSMS …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesCity of Long Beach – Budget Review (B7-15-14)
… that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, … consists of five elected members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… District is one of 58 such Districts in New York State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashSUNY Bulletin No. SU-190
… to Article 5.10 of the 2007-2009 Agreement between the State of New York and the Graduate Students Employees Union … are entitled to the payments from the Downstate Location Fund. The payment amount is based on the campus’s allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesSUNY Bulletin No. SU-119
… to Article 5.16 of the 2003-2007 Agreement between the State of New York and Graduate Students Employees Union … are entitled to the payments from the Downstate Location Fund. The payment amount is based on the campus's allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-119-suny-downstate-location-stipend-gseu-represented-employeesSUNY Bulletin No. SU-130
… to Article 5.16 of the 2003-2007 Agreement between the State of New York and the Graduate Students Employees Union … are entitled to the payments from the Downstate Location Fund. The payment amount is based on the campus's allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller (OSC). The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… charges. Key Recommendations Take steps to ensure that anyone who performs the Village building inspection function … Village office. Institute procedures to ensure that all payments for personal services to the Justice are based on …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198City of Amsterdam – Budget Review (B24-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5