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More About This Retirement Plan – Regional State Park Police Plan

… the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the Police and Fire Retirement System.) … and is not a substitute for any New York State or federal law. For specific information about your benefits, …

https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-plan

A Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan

… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – Forest Rangers Plan

… 1 2 3 5 and 6 members covered by Section 383c A Message From Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/retirement/publications/1864/message-comptroller-thomas-p-dinapoli

More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits

… This retirement plan summary describes the benefits available to Tier 1, 2, … covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …

https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-plan

A Message From Comptroller Thomas P. DiNapoli – New Career Plan

https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits

https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan

https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoli

Tuxedo Union Free School District – Financial Condition (2015M-360)

… 2015-16 is structurally imbalanced, accounts receivables and reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District officials did not develop a multiyear financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

South Country Central School District – Procurement (2013M-91)

… $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal … $105.8 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed 36 claims …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Grand Island Central School District – Interfund Financial Activity (2016M-42)

… financial activity between the general, capital projects and special aid funds for the period July 1, 2010 through … fund’s general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m

Richfield Springs Central School District – Financial Condition (2014M-83)

… January 28, 2014. Background The Richfield Springs Central School District resides in two towns in Herkimer County and … Richfield Springs Central School District Financial Condition 2014M83 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83

St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

… St Paul Boulevard Fire Association Board Oversight 2018M117 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117

Eldred Central School District - Financial Condition (2018M-138)

… school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed … with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138

Edmeston Central School District - Fund Balance (2020M-1)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and … manual for fire districts. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Mount Markham Central School District – Financial Management (2020M-39)

… [ read complete report - pdf ] Audit Objective Did District officials properly manage fund balance and … Did District officials properly manage fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… Culinary Arts cash receipts are appropriately designed and operating effectively to adequately safeguard College … in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. The College … Cash collections from the baking class, the bakery and the butchery were not submitted to the Bursar in a timely …

https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected

Opinion 98-1

… the Legislature or by local law adopted prior to September 1, 1953, all contracts for public work of a political … to all provisions of the statute (McKinney's Statutes, §98). A court, in interpreting a statute, must assume that the … phrase includes, inter alia , fire and police protection. 1 It is further our opinion that transportation services, …

https://www.osc.ny.gov/legal-opinions/opinion-98-1