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XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Codification Section 2400, which requires that a budgetary comparison be included in the financial statements for the … budgetary report presented in the State's BFS reflects a comparison of the original and revised cash basis financial … for the General Debt Service Fund (a major fund) and non-major Special Revenue, Debt Service, and Capital Projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Niagara Falls Water Board – Financial Management (2015M-141)
… 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations … five-member Board, owns and operates the City of Niagara Falls’ drinking water, wastewater and storm water systems and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followMarketing Service Performance Monitoring
… has established adequate internal controls to oversee, monitor, and manage contracted marketing services, including … and for establishing a system of internal controls to monitor, oversee, and manage the contract. These controls … As a result, ESD does not have an appropriate system to monitor, measure, and evaluate the extent to which any …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1856 (Rev. 12/17) © 2017, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6Accidental Disability – State University Police Plan
… perform your job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Accidental …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disabilityOrdinary Disability – State University Police Plan
… If you are unable to perform your duties because of permanent physical or mental incapacity and have ten or more years of service credit, you may be eligible for an ordinary … If approved, this is a benefit equal to the greater of: 1.66 percent of your FAS for each year of credited …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-disabilityAvailable Options – State University Police Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsCreditable Service – State University Police Plan
… State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/creditable-serviceRetirement Legislation
Read summaries of the NYSLRSrelated legislation that is enacted or vetoed each year
https://www.osc.ny.gov/retirement/resources/retirement-legislationMonitoring of Homeless Data
… Development’s (HUD) 2023 Annual Homelessness Assessment Report to the U.S. Congress, New York State had the second …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… Housing Authority. Under the pension option he chose, his wife was to continue receiving payments after his death. However, she predeceased him, so payments should have stopped upon his death in December 2020. No one from the family reported …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… totaled $1.5 billion, up $464 million from April of last year. “The strong collections in April show that the … to be vigilant when it comes to their finances.” Much of this spike in monthly statewide local sales taxes over … the extremely weak collections experienced by every region of the state in April 2020, when many businesses were closed. …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Heat and Hot Water Complaints (Follow-Up)
… eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the … The New York City Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and development agency. As a part of its mission to promote …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressState Police Bulletin No. SP-84
… also include the elimination of: Clothing Allowance ( CLA ) ended effective 4/07/05 Equipment Allowance ( EQA ) … have been eliminated by the contract: Effective 4/7/05: CLA Clothing Allowance - OSC will insert an end date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… medications. The audit covered the period from January 1, 2008 through December 13, 2011. Background The New York State … Rockville Centre, New York. For the period from January 1, 2008 through December 13, 2011, Medicaid paid Davis Ethical … was owned by William Davis. Key Findings From January 1, 2008 through December 13, 2011, Medicaid overpaid Davis …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual audit of the Village chief Fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the results
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18