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Overview – Special 20- and 25-Year Plans
… years of earnings.* Usually these are the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… 8, 2014. Background The Cattaraugus County Industrial Development Agency is an independent public corporation whose … Cattaraugus County Industrial Development Agency Community Benefit 2014M344 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityOpinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4DiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… of our most intimate details — our identities, interests, locations, credit histories, medical conditions, sexual …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsDiNapoli: Monster Beverage Needs To Diversify Board
… with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on its board. The … and women who purchase their products. When a board fails to be responsive to its shareholders, it is often symptomatic … with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardState Agencies Bulletin No. 1189
… an SSN-based identifier to the NYS EMPLID The timeline for conversion to the NYS EMPLID Changes that will occur as a … (Friday, November 9 – Monday, November 12). The go-live for converting the current SSN based EMPLID to the NYS EMPLID … will remain in place as National Id, as it is required for tax related purposes. Please note: There will be no table …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedComptroller DiNapoli Releases Municipal Audits
… Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency … 10 tenants reviewed. Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244) … contracts with community-based agencies to ensure that the services provided and payments received were in accordance …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Wainscott Common School District – Financial Condition (2013M-268)
… the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common … in the Board adopted budgets by a total of more than $1.7 million. Although the Board appropriated unexpended … funds each year, for a five-year total exceeding $3.1 million, to help finance the ensuing year’s operations, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… during the year. As a result, the Board adopted budgets with inaccurate estimates of revenues and expenditures. … reserves has not, in all cases, been in accordance with Board authorizations. Deposits were not always made … is unclear. The Town has not entered into any contract with a volunteer ambulance squad or individual volunteers to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Treasurer, Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOpinion 97-17
… public library) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); LAWS Of 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED … by localities. Insofar as here relevant, section 811(1)(a) of the General Municipal Law authorizes the governing …
https://www.osc.ny.gov/legal-opinions/opinion-97-17State Agencies Bulletin No. 1173
… represented by Council 82 Security Supervisors Unit in Bargaining Unit 91 Background Pending legislation, which … provides for an increase to Location Pay for employees in New York City, Nassau, Rockland, Suffolk or Westchester … should be returned with a completed Next of Kin Affidavit (form AC 934-P and a Report of Check Exchange (Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-andRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19DiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… Counties across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released … efforts to implement the recommendations made by the New York State Suicide Prevention Task Force to ensure timely … Counties across New York arent getting the timely data they need to help them …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateGardiner Fire District – Length of Service Award Program (2013M-265)
… examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 … is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … The purpose of our audit was evaluate the Clerks financial and records management for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Privacy and Security of Student Data
… City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period … year 2024–25, there were approximately 1,600 schools and over 900,000 students within NYCPS. NYCPS uses Automate …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… System’s (SFS) auto-sourcing functionality allows online agencies to streamline the procurement process by … auto-sourced POs and to explain the process for each. For online agencies, there are three situations in which the SFS … Preparation: Staged Contract Purchase Order Releases Online Agencies Agencies’ Contract Processors can define …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersFinancial Condition and Selected Expenses
… covers the period January 1, 2012 through December 31, 2014. Background The New York Racing Association, Inc. (NYRA) … operating losses of $109.3 million from 2010 through 2014 (or an average annual loss of about $22 million). … officials, NYRA generated a surplus of $1.7 million in 2014, excluding the VLT subsidies. However, officials …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expenses