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Steuben County – Financial Management (2025M-127)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… New York State Comptroller Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). … Fiscal Year End Investment Returns for 2021-22 About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Cost-of-Living Adjustment
… Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are … is applied up to the first $18,000 of your annual pension benefit as if you had chosen the Single Life Allowance pension payment option, even if you selected a different …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsTown of Pittstown – Records and Reports (2013M-5)
… to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately 5,700 residents. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over … Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173State Comptroller DiNapoli Releases Audits
… Program (Follow - Up) (2020-F-27) An audit issued in October 2019 found that certain system-generated office … or complaint level, which may limit its usefulness in decision making. Auditors also found that many residents … facilities lack regular access to ombudsman services, due in part to a decline in the number of volunteers combined …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsSelected Aspects of Accommodations for Passengers With Disabilities
… determine whether the Port Authority of New York and New Jersey (PANYNJ) has complied with selected requirements of … created to control the port district of New York and New Jersey, maintaining the trade and travel infrastructure of … To determine whether the Port Authority of New York and New Jersey complied with selected requirements of the Americans …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli Recommends Ways For LIRR To Get Back On Track
… an incident at the Little Neck Road Grade Crossing on the Port Washington Branch showed that five steps were not … Port Washington Branch, and 3 delayed trains on the Port Jefferson Branch. Communications to passengers in four … Develop standard alternative service plans for each main line and branch, to be implemented should service be …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … billion paid out during the fiscal year. As of March 31, 2026, the Fund had 39.4% of its assets invested in publicly … meet long-term obligations than its peers and is able to weather market volatility. The funded status was 92.2%, as of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionState Agencies Bulletin No. 2018
State Agencies Bulletin No 2018
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesOpinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
YorkshirePioneer Central School District Financial Management 2015M352
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … of Personal Private and Sensitive Information PPSI on Mobile Computing Devices and Extracurricular Cash Records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … September 23, 2013. Background The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are elected by Oswego …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Model Code of Ethics for Local Governments - Frequently Asked Questions
… Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to meet its … awarding professional service contracts, approving claims for payment, and many hiring and disciplinary decisions. Must …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public … and reofferings as follows: $4.08 billion scheduled for October, of which $2.26 billion is for new money and … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York State New York City …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates show All Funds … Transportation Authority MTA and for emergency rental assistance …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget