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Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… and whether officials have developed and implemented plans to benefit the Corporations’ financial condition for … remote wagering locations, over the telephone and via the Internet. For the five-year period from 2009 through 2013, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014DiNapoli Releases Climate Action Plan
… DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New York State Common Retirement Fund … is one of the most significant risks facing investors and the warnings are growing increasingly dire,” DiNapoli … P DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New York State …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planXI.14 Overview – XI. Procurement and Contract Management
To promote the efficient and prudent use of state funds and to alert businesses of procurement opportunities Article 4C of the Economic Development Law provides for regular centralized public notice of state agency and public authority intentions to contract for goods and services
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewState Agencies Bulletin No. 2419
… agencies about upcoming payroll changes due to the May 2026 implementation of NYSLRS enhanced reporting and to … an invalid to a valid SSN The project will go live in May 2026. While most payroll changes resulting from this effort … of. Effective Date: This bulletin is effective May 7, 2026. OSC Actions: OSC will change the Retiree Indicator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2419-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemOpinion 89-64
… ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to acquire the … Concerning a village which embraces the entire territory of a town and …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-53
… the court relied on Hohensee v Regan , 138 AD2d 812, 525 NYS2d 733 mot for lv to app denied 72 NY2d 807. In … inflate their final average salaries." (138 AD2d at 813-4, 525 NYS2d at 734; citations omitted) The court distinguished … and thus extraordinary ...." (138 AD2d at 814, 525 NYS2d at 734-5) Further, the court rejected the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … often did not document that prior approval was granted for overtime worked and that start and end times were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mAbout an Employer’s Role – What Every Employer Should Know
… Becoming a participating employer begins a partnership with NYSLRS that we take pride in. Without your cooperation and assistance, we would not be able to provide … why we’re continually working on ways to strengthen our partnership and make the flow of information between us as …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… (DoE) found it did not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the … that can determine if a school needs to develop safety and emergency response plans. “Every child has a fundamental … of Education found it did not report hundreds of violent and disruptive incidents to the State Education Department as …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… announced that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced to pay full … My thanks to District Attorney Parisi and the State Police for their assistance in ensuring justice was served in this … the law and stealing from town funds that were meant for the residents and schools within the town. We will always …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… over the past decade reflects reduced support from those sources. Total DEC spending rose by more than 21 percent over … contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… billion at the end of the first quarter of state fiscal year 2024-25. For the three-month period ending June 30, … as of March 31, 2024 , the end of the state’s fiscal year. As of June 30, the Fund had 42.32% of its assets … billion at the end of the first quarter of state fiscal year 202425 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDivorce – Forest Rangers Plan
… be affected by divorce, consult your attorney, contact our Matrimonial Bureau , and review the Divorce and Your Benefits …
https://www.osc.ny.gov/retirement/publications/1864/divorceOpinion 88-32
… officer of each city and town shall cause a notice to be published, among other things, specifying one or more … a town board could determine to publish and distribute a pamphlet listing the names, office addresses and office …
https://www.osc.ny.gov/legal-opinions/opinion-88-32DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year … York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter of state fiscal year 202425 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… in noncompliance with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or … accounts; the Chief had complete control of one account and the President controlled seven accounts. Audit – or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… staples, rubber bands, etc. Best practice is to either use a single paperclip to group a check and printout …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsComptroller DiNapoli: Positive Financial Indicators in Middletown
… and positive budget trends have created a healthy outlook for the city of Middletown, according to a report issued … of which came from property taxes ($16.7 million), charges for services ($12.2 million) and sales and use taxes ($9.7 … median home value of $217,000 outpaces the $102,000 for the median city in New York. From 2002 through 2008, the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownContributing Toward Your Retirement – Article 14 Benefits
… of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If … are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from … on or after October 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York State …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement