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Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyAlexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedOpinion 89-17
… You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of … claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is apparent that the voter approval requirements of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Selected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 of the nine recommendations included in our initial audit … To determine the extent of implementation as of May 20 2013 of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking … Responses to Questions Amendment #1 , Issued May 14, 2025 Amendment #2 , Issued June 30, 2025 Note: the solicitation has been posted in Adobe Acrobat …
https://www.osc.ny.gov/procurement/rfp0010Opinion 90-64
… subject to referendum. A bond resolution authorizing the issuance of bonds to finance an improvement to a town park … in a town park district on a project to be financed by the issuance of obligations. The courts in this State have … the project itself or the decision to authorize the issuance of bonds or capital notes to finance the project. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Available Options – State University Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, New York City Department of … services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the homeless shelters. In March 2014, DHS contracted with the Institute for …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… and waterfronts, are at an all-time high, but spending in future years is expected to require additional resources … DiNapoli said. "Historic high levels of EPF spending in recent years underscore the fund's vital role in preserving the environment for all New Yorkers. We must …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … comprises 18 members. The County’s budgeted appropriations for the 2013 fiscal year are approximately $107.1 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced, but …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Opinion 91-1
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … to allow political subdivisions to participate in such contracts as an exception to competitive bidding … bidding procedures for other participating municipalities in connection with projects being undertaken by individual …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… personnel costs, most of the savings would come from the Dept. of Education where headcount losses have accelerated in …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryOpinion 91-27
… public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY -- Conveyances Generally … Whether the county may make the proposed conveyance in view of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 92-15
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … Benefits (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' … if the line-of-duty injury contributed to the disability in a substantial degree. When determining eligibility for …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Applying for Benefits – Forest Rangers Plan
… To apply for all Retirement System benefits, you must file the … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1864/applying-benefitsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… The New York State Common Retirement Fund (Fund) is … and gas companies to determine if they are prepared for the transition to a low-carbon economy, New York State … The New York State Common Retirement Fund Fund is evaluating …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasOpinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Department of Health: Medicaid Program - Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24) 180-Day Response
To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s24-response.pdfRetirement System Membership – Article 14 Benefits
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a Retirement System … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membership