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Overview – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Disability Retirement Benefits Overview
https://www.osc.ny.gov/retirement/publications/1523/overviewCost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustmentMore About This Retirement Plan – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 About This Retirement Plan
https://www.osc.ny.gov/retirement/publications/1523/more-about-retirement-planRetiring Before Age 62 – Coordinated Plan For ERS Tier 5 Members
… for ERS Tier 5 members under Article 15 Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1523/retiring-age-62Limitations – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1523/limitationsOverview – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary Overview
https://www.osc.ny.gov/retirement/publications/1523/overview-0Payment for Service Credit – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Payment for Service Credit
https://www.osc.ny.gov/retirement/publications/1523/payment-service-creditTown of Pulteney – Information Technology (2021M-28)
… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Charlotte Valley Central School District - Information Technology (2019M-27)
… Key Findings The Board and District officials did not monitor computer use policies or adopt adequate IT security … to District officials. Key Recommendations Adopt and monitor comprehensive IT security policies. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanOpinion 89-35
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … moneys not needed for immediate expenditure. This is in reply to your inquiry concerning the powers and duties of … has been designated as the accounting officer of the town. In addition, the town board has conferred upon the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Oversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … OTDA certifies and directly oversees larger-scale shelter facilities (shelters serving ten or more families or … 18 percent. Seventy-five of 95 (79 percent) adult shelter food service workers at the 15 shelters we sampled …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Alden – Town Supervisor (2024M-105)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … bank reconciliations that should have been completed in prior years. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Le Roy – Purchasing (2014M-106)
… to payment and that those goods and services were procured in accordance with the adopted purchasing policy for the … 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… thousands of people, conducting world-class research and development, attracting new residents, training the workforce … in our community and are grateful to our government partners across New York for supporting and advocating for … educational opportunity, innovation, and workforce development statewide. Recent analyses show that federal …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… categorized by the federal administering agency. These ALN numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The ALN numbers represent, in most instances, the primary source for … funds. The importance of obtaining and maintaining ALN numbers in the State’s grant records cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family … loving and committed couple could accomplish together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterReal Property Portfolio
… and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit … the Urban Development Corporation Act, can dispose of real property and acquire it to own, hold, improve, and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolio