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Village of Montgomery – Audit Follow-Up (2021M-50-F)
… recommendations, Village officials partially implemented two recommendations and did not implement four …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… Village is governed by the elected Board composed of the Mayor and six Trustees. The Board is responsible for the … management and oversight of Village operations. The Mayor is the chief executive officer. The Board-appointed … Village funds, and the maintenance of accounting records Results of Review Village officials have not made substantial …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 … complete two years of service before you can retire under the benefits of this plan. Regardless of tier, if you work …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… improvement across much of the state," DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Environment, Energy and Agriculture – 2021 Financial Condition Report
… Hydroelectric Geothermal electric Geothermal ground source heat Tidal energy Wave energy Ocean thermal Fuel cells … and wood, and solar (49 GWh). Fossil generation includes gas and oil (45,540 GWh), gas (10,530 GWh), oil (209 GWH) and coal (146 GWh). According …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureOpinion 2002-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- … property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, … and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central School … money is being spent appropriately and effectively.” The Academy Charter School – Board Oversight (Nassau County) The … today announced his office completed audits of the Academy Charter School EastportSouth Manor Central School …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Examples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public employment. … a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The benefit will not be reduced. Example: …
https://www.osc.ny.gov/retirement/publications/1644/examplesTown of Ashland – Long-Term Planning (2024M-114)
… capital needs or considered the impact they will have on Town operations or how they will fund these needs. As of … capital reserve funds have zero balances. However, based on discussions with the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114State Comptroller DiNapoli Releases Municipal Audits
… investment policy or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and monitor exemptions for … deposited intact and in a timely manner. Town of Ossian – Tax Collector (Livingston County) The tax collector …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… opportunity costs associated with the given good; and the life span and associated life cycle costs. Life cycle costs … should be purchased, either outright or over an extended term, or whether it should be leased. There are a number of … Equipment manufacturer or a manufacturer's subsidiary credit corporation. Private third-party financing company …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionAndes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Canaseraga – Claims Audit (2023M-48)
… accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Opinion 88-16
… on the allocation of the amount withheld from an employee's salary pursuant to an income execution. Section 8012(b)(1) … not constitute the total amount of the execution ( Famous Pizza Ltd. , 119 AD2d 721, 501 NYS2d 135). Furthermore, the … of an income execution will equal 10% of the employee's salary (see CPLR 5205[d][2] and 5231[b]) except as provided …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Security Over Critical Systems (2023-S-24)
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24.pdfSecurity Over Critical Systems (2023-S-24) 180-Day Response
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24-response.pdfUser Access Controls Over Selected System Applications (Follow-Up) (2021-F-8)
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f8.pdfUser Access Controls Over Selected System Applications (2019-S-34) 180-Day Response
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s34-response.pdfSecurity Over Critical Systems (2023-S-48) 180-Day Response
To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s48-response.pdfContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing of test … through the following links: Draft Contract Agreement , in PDF Attachment A – Project Specifications and Performance … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link …
https://www.osc.ny.gov/procurement/c001148