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Recertification of the Record of Activities (RS2419)
To affirm that your previous record of activities is still representative of your hours as an elected or appointed official, NYSLRS members use form RS2419.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2419.pdfDormitory Authority of the State of New York
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/dormitory-authority-state-new-york.zipConflicts of Interest of Municipal Officers and Employees
Conflicts of Interest of Municipal Officers and Employees
https://www.osc.ny.gov/files/local-government/publications/pdf/conflictinterest.pdfLaw Pertaining to SUNY Police Officers
… (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 membership. If I transfer from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count … not want to transfer into the PFRS plan, what should I do? We understand that Agency Police Services Unit …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersOpinion 96-6
… p 230, we concluded that a town board member who provides services under contract to an engineering firm would not have … a town may not contract for insurance with an insurance brokerage firm when a member of the town board is an … definition of the term "interest", we reasoned that the brokerage firm and the supervisor had a principal-agent …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Greenville Fire District – Investment Program (2023M-106)
… 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106BOCES Milk Bidding (2018-MS-2)
… districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … Key Recommendations Adopt realistic annual budgets based on historical trends or other known trends and use … collections. District officials disagreed with several of our findings and recommendations and indicated they planned …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementPulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180State Comptroller DiNapoli Releases Municipal Audits
… Employees were using one computer account to process parking decals and not retaining information related to … providers that were reviewed. Village of Sleepy Hollow – Parking Ticket Collections (Westchester County) The clerks deposited …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated Bridge and Highway Safety Program, the Compulsory Insurance Services … the related programs and assess these expenses on insurance carriers in proportion to their reported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityComptroller DiNapoli Releases Municipal Audits
… , Geneva Housing Authority , Town of Hadley , High Falls Water District , Town of Leicester , City of Newburgh , Niagara County Court and Trust , Village of Scottsville and … over the board’s claims auditing process. High Falls Water District – Water Fees (Ulster County) The district’s …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Federal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… funds from the federal government, provided in response to the COVID-19 pandemic, boosted New York’s per capita balance of payments from Washington from second-to-last in federal fiscal year (FFY) 2019 to 40th in FFY 2020 among states, according to a report …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… officials adequately secured access to the network and properly managed user permissions in financial and student information applications. Key Findings District … officials adequately secured access to the network and properly managed user permissions in financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… unprepared to respond to infectious disease outbreaks at nursing homes, even before the COVID-19 pandemic hit New … have identified and helped limit the spread of COVID-19 at nursing homes. State auditors also found that DOH did not … would not provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police commissioner) TOWN BOARD -- … Whether a town board of a town which has established a police department and has …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 99-10
… Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the … energy services, including but not limited to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Oversight of the Early Intervention Program’s State Fiscal Agent
… deliverables, including timely processing of provider claims for Early Intervention services provided. The audit … and provide for appropriate intervention to improve child and family development. Early Intervention (EI) … pathology services, are provided at no cost to an eligible child’s family, and are funded first through third-party …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agent