Search
DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… federal budget and tax changes, according to a report on the state's Enacted Budget Financial Plan issued today by New York State Comptroller Thomas P. DiNapoli. "The state's fiscal outlook is clouded because of uncertainty … falling revenues, and fiscal practices that obscure the level of spending," DiNapoli said. "If revenues continue …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksState Comptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget … financial or capital plans or a fund balance policy. City of Yonkers – Payroll (Westchester County) The city's leave accrual processes are decentralized and not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsServen Volunteer Fire Company – Board Oversight (2024M-97)
… larceny for allegedly stealing from the Hose Company. In July 2024, the former Chief pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… was alive and requested that his pension payments be resumed. As part of his fraud, Timothy Gritman lied about his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityBasic Plan for ERS Tier 1 Members – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Covers …
https://www.osc.ny.gov/retirement/publications/1500Pompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processNew York’s Paid Family Leave Program
… . 3 New York was the fourth state to offer family leave insurance — following California (2004), New Jersey (2009) … or taking PFL. Benefit payments are funded by employees through payroll deductions that employers use to pay for … qualifies for leave under both FMLA and NYS PFL, and the employer is covered under both laws, the employer can require …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programSecurity Over Critical Information Systems
… over its critical systems. Key Recommendations Develop strategies to enhance security controls over critical …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, … Services (BOCES) is an association of 16 component school districts. The BOCES, whose component districts … Board of Cooperative Educational Services Procurement of School Food 2015M358 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementCredit for Previous or Military Service – Career Plan
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceApplying for Previous or Military Service Credit – Article 14 Benefits
… before your effective date of retirement) to our Member & Employer Services Bureau. Include as much information as you … credit while you are on the payroll of a participating employer. If you receive a statement of the cost after you …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditOpinion 91-53
… for the highway superintendent for services in connection with special districts only pursuant to local law subject to … chosen to act as liaison to the town board in connection with various town functions, including recreation and water. … by law (see, e.g., 20 Opns St Comp, 1964, p 473). With respect to the salaries of town board members, this …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 95-7
Whether the commissioners of a town improvement district governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the General Municipal Law
https://www.osc.ny.gov/legal-opinions/opinion-95-7Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Board of Cooperative Educational Services is an association of 31 component school districts. Combined, … services to its 31 component school districts and is governed by an elected 15-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOpinion 88-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … including retired elected officials. A town has power under an established health plan to reduce benefits for … is determined to be reasonable (see also 34 Opns St Comp, 1978, p 163). Obviously, any determination in this …
https://www.osc.ny.gov/legal-opinions/opinion-88-5South Buffalo Charter School – Employee Compensation (2018M-1)
… through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Credit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… your eligibility and the cost, if any, please send us a copy of your Certificate of Release or Discharge from … options carefully before making your decision, and contact us with any questions you may have. For reinstatement to Tier … or 2, or to an earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service