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Election Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfState Comptroller DiNapoli Statement on the Federal Government Shutdown
… Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal … engineers to parks workers. The longer the shutdown drags on, the more families and businesses will suffer. Our economy … Thomas P DiNapoli released the following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases. Key Finding District … 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or obtained. BOCES … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23South Orangetown Central School District – Claims Processing (2016M-104)
… Background The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The … operates four schools with approximately 3,170 students, is governed by an elected five-member Board of Education. … claims are adequately documented and supported, are for legitimate District purposes and are approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, … adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… properly accounted for the financial operations of the civil division (Division). Key Findings Department and … or implement compensating controls. Issue receipts for all civil judgments. Review audit trail reports for any … properly accounted for the financial operations of the civil division Division …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of North Hudson - Payroll (2018M-166)
… Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 … 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… New York’s five largest school districts received $8.6 … billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. DiNapoli released today … New Yorks five largest school districts received $86 billion in federal pandemic relief funds and analysis by New York State Comptroller Thomas P DiNapoli released today …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) … ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From Jan. 1, 2023 …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1082
… To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to be used to report Extra … regular extra service straight pay and overtime payments for 7.5 and 8 hour employees. OSC Actions OSC has created the … Hours: Enter Number of Hours Amount: Enter the Amount for Earnings Codes ER1 , ER4 , ER5 , ER6 , EC2 , EP2 , and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhState Police Bulletin No. SP-224
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2021 State Police Holiday Bonus Payment and to provide agency … automatically. Affected Employees Division of State Police employees in the State Police Investigators Unit (BCI) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Police Bulletin No. SP-214
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2020 State Police Holiday Bonus Payment and to provide agency … automatically. Affected Employees Division of State Police employees in the State Police Investigators Unit (BCI) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… which represents about 10% of its annual budget. Upper Jay Fire District – Audit Follow-Up (Essex County) The purpose of the review was to assess the Upper Jay Fire District’s progress in implementing recommendations in the audit report Upper Jay Fire District – Board Oversight , released in May 2023. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2005-8
… -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) FEES -- Rates … in an amount designed to generate revenue in excess of the cost of providing such services. You ask whether a city may … Municipal Law §122-b[1][c]). Additionally, cities may fix a schedule of fees or charges to be paid by persons …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 88-2
… for the purpose of financing local improvements (1985 Opns St Comp No. 85-24, p 33). In Opn No. 85-24, supra , we stated … as to amount to a confiscation of property (1987 Opns St Comp No. 87-64, p 96; DWS v County of Dutchess , 110 AD2d … received (see Village Law, §§14-1416, 22-2200; 1975 Opns St Comp, No. 75-225, unreported). In 1980 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-2City of Norwich - Capital Planning (2019M-88)
Determine whether City officials are properly planning for capital needs
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… or 10 percent of employees tested and one elected official did not complete the annual SHP Training. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1