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IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

IX.7.J Final Reports – IX. Federal Grants

… financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final … request the project be closed in the SFS by notifying the OSC Bureau of State Accounting Operations at FederalGrants@osc.ny.gov . This will prevent agencies from processing any …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Campbell-Savona Central School District - Budget Review (B2-15-10)

… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Town of Shawangunk - Sewer District Charges (2018M-122)

… (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… approved and monitored tax abatement and revolving loan projects. Key Findings The Board adopted adequate … lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, … Administrator did not properly monitor tax abatement and loan projects. The Board did not require the Administrator …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Employer Education Seminars

NYSLRS employers can schedule training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement presentations for their members

https://www.osc.ny.gov/retirement/employers/employer-education-seminars

Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)

… – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) officials properly monitor … to encourage various types of economic and community development. In return for financial assistance, project … accountable and ensure the economic and community development initiatives effectively and transparently achieve …

https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-website

Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)

… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost of …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51

City of Yonkers - Budget Review (B19-6-5)

… capital budget also includes up to $4.6 million for this acquisition. These are recurring District expenditures and … to balance its budget. Revenue estimates for metered water sales, sewer rents and income tax surcharge may not be … to increase taxes may be reduced in future years. The water fund may be subsidizing the general fund for services …

https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5

DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments

… the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly … the New York State Police today announced the arrest of Patricia Chatley 59 of Nunda New York for allegedly stealing …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-payments

DiNapoli Releases Analysis of State Budget Financial and Capital Plans

… Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, but raises concerns … long-term balance, increasing debt and the impacts of federal policies, according to a report released today by … plan addresses risks such as downturns in tax receipts and federal aid, but other, more unpredictable impacts on state …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plans

Chenango Valley Central School District -- Budget Review (B17-4-5)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Fabius-Pompey Central School District – Budget Review (B3-14-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

Town of East Hampton - Budget Review (B20-7-10)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits

… beneficiary after your death. Filing Your Option Election You must file your  Option Election form  (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …

https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-election

Chenango Valley Central School District -- Budget Review (B18-4-3)

… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Schalmont Central School District – Financial Condition Management (2018M-15)

… effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background The Schalmont … and educational affairs. The District has approximately 1,800 students, and 2016-17 budgeted appropriations totaled … at the end of the 2015-16 and 2016-17 fiscal year. The general fund’s reported results of operations and fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Accounts Payable Advisory No. 50

… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is … default in the SFS in this order. For more information on selecting the appropriate payment terms to maximize early …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts