Search
Opinion 90-25
… to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized contract for such rental exists. Property owners within a zone of assessment in … concerning payments to a water-works corporation for the rental of fire hydrants within a fire district. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-90-25DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… for the work of Comptroller Thomas DiNapoli, and his hard working staff, auditing and revealing serious problems …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskOverview – Legacy Reporting
… report information about your employees through Retirement Online , including their earnings, the number of days they … Employers using the Legacy reporting format in Retirement Online should only report enrolled NYSLRS members. You should … report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewSubmitting a DRO – Divorce and Your Benefits
… official court document. NYSLRS requires a certified copy of the signed DRO, which we will keep on file. NYSLRS accepts … Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Sanford – Claims Audit Process (2021M-189)
… to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… [read complete report - pdf] Audit Objective Determine whether the Herkimer … The Board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project … unaware that two other projects had reported inaccurate sales tax exemptions. Key Recommendations Ensure project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Cobleskill – Budgeting (2023M-138)
… Actual expenditures were less than appropriations by an average of $89,000 (15 percent) and $196,000 (26 … respectively. Actual revenues exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway … Adopt budgets that contain realistic estimates based on available current data and historical trends. Include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … for services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Quogue Union Free School District – Financial Condition Management (2017M-196)
… and District officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. … year total $8.1 million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 … District’s budgeting practices included appropriating fund balance not needed to fund operations and adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Schuyler Falls in Clinton County. The District is governed by an elected seven-member Board of Education. Budgeted … not review the central treasurer’s bank reconciliations on a monthly basis. Disbursements totaling $6,976 were not authorized by a student treasurer and District officials were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Downsville Central School District – Fund Balance (2016M-79)
… one school with approximately 295 students, is governed by an elected five-member Board of Education. Budgeted … District’s reserve for compensated absences was overfunded by more than $700,000. Key Recommendations Ensure that the … Adopt budgets with appropriations that are based on historical estimates for expenditures. Review the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Orange – Budget Review (B20-2-14)
… and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town … and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Opinion 91-19
… it is not revocable in the absence of fraud (see, e.g., Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Agencies Bulletin No. 1086
… processing of the LLS payments and to provide instructions for payments not processed automatically. Affected Employees … Civil Service Employees Association (CSEA) and provides for 5 and 10 year* Longevity Lump Sum payments effective … 14 (Administration). There will be no direct deposit for this payment. Eligibility – CSEA Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1086-october-2011-civil-service-employees-association-csea-longevity-lumpState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… in companies with high emissions of greenhouse gases (GHG) and increases investments in lower-emitting … change risks they face, to report on and reduce their GHG emissions and acknowledge their business opportunities … portfolio companies for them to analyze climate risks, set GHG reduction targets and renewable energy and energy …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… businesses’ self-reported job creation and retention numbers and had no procedures for recapture if job creation … not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Merrick Union Free School District – Financial Condition (2016M-240)
… schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. Budgeted … The Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a … realistically reflect the District’s operating needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240