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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … periodic physical inventories, which caused fuel usage to be under-recorded. The senior center director did not …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1989
… 3124300 Food Service Worker 3 003268 3124400 Habiltatn Spec 1 004919 3930100 Habiltatn Spec 2 004923 3930200 Head Cook 003233 3102600 Head …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995
… Earnings Codes: Title Job Code Title Code Adaptive Equpmnt Spec 006843 7310300 Audiologist 2 005854 5931220 Chf … Rehab Hosp Cmty Rel S 001951 2265200 Rehab Hosp Ed&S Dev Spec Nrsg 001092 1471520 Rehab Hosp Nrsg Asst 1 018731 … 000833 1001500 Trades Generalist 023166 7120000 Trades Spec Carpenter 023168 7120100 Trades Spec Electrician 023172 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli Releases Bond Calendar for Fourth Quarter
… anticipated new issuances in the fourth quarter compare to past planned new issuances of $6.51 billion during the … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … Triborough Bridge & Tunnel Authority. The schedule will be modified and updated in response to changes in program …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterRetroactive Payments and Your NYSLRS Pension
… calculate your FAE. For example: You retired on July 31, 2026, and your FAE was calculated using your three years of … included a 3 percent pay increase retroactive to April 1, 2026. Your former employer sent you a check for the increase … BCDS – Recalculation Unit NYSLRS 110 State Street Albany, NY 12244-0001 Secure Contact Form Complete the required …
https://www.osc.ny.gov/retirement/retroactive-paymentsOpinion 88-69
… town or village, acting either individually or jointly, to contract for the provision of emergency medical services, … persons found within the boundaries of the municipality to a place for treatment of such illness or injury. … for ambulance services under this section. It should be noted, however, that since services contracted for by a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Village of Rhinebeck – Claims Auditing (2025M-147)
… are disbursed. Because it is the board’s responsibility to ensure tax dollars are spent properly, efficiently and in … deliberate audit of claims before directing the treasurer to pay them. The Village’s 2024-25 budgeted appropriations … before payment. Without a thorough review of all claims to be paid, the Board’s ability to effectively monitor Village …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve that would have been established under the State Police retirement plan (Section 381-b) had you retired on your date …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… that would have been established under the plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. “Pension …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsSecurity Over Critical Systems
… risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 through … Program The District’s mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsAnnual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and … had adequate procedures in place during the audit period to accurately report its assessable expenses related to its … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Homeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceSecurity Over Critical Systems
… Objective To determine whether the security over Erie County Medical … Corporation’s (ECMCC) critical systems is sufficient to minimize the various risks associated with unauthorized … To determine whether the security over Erie County Medical …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsTaxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such … bearing items such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli: 59 School Districts in Fiscal Stress
… fiscal stress” and the remaining 48 as “susceptible to fiscal stress.” The scores are based on the evaluation of … severe condition,” said DiNapoli. “School officials should be commended for working to keep their districts out of financial harm, but should be …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressVillage of Weedsport – Financial Management (2025M-76)
… of a village’s financial condition. Fund balance should be effectively managed to ensure financial stability, maintain essential services … and levied more real property taxes than necessary to fund operations. The Board also maintained unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… towns in the county, as well. Do these officials have to prepare and submit an ROA for the county and … the town? Would both the county and town have to pass Resolutions and submit separate forms? For elected or … and Appointed Officials (RS2417-A)? The Resolution must be adopted at the first regular meeting held after a Record …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOverview – XI. Procurement and Contract Management
… This section provides information related to various types of multi-agency contracts available to Statewide Financial System (SFS) users. Guide to Financial Operations REV. 09/15/2015 … This section provides information related to various types of multiagency contracts available to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8-overviewOil Spill
… of petroleum discharges on residential property. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/oil-spill-0