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Village of Pulaski – Selected Village Operations (2013M-142)
… of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s … Develop policies and procedures addressing how remote access is granted, who is given remote access, and how remote access will be monitored and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Catskill – Financial Condition (2014M-134)
… report is untimely, effective oversight and transparency are reduced. The water and sewer funds have substantial … and sewer infrastructure and ensure that no more user fees are assessed than necessary. The Board did not develop a … complete, accurate and timely accounting records which are properly adjusted to reflect correct account balances. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134City of Newburgh – Budget Review (B20-6-12)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenue. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Opinion 95-18
… cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … the acquisition and operation of cemeteries by villages. Section 15-1502 prescribes the procedure for the sale of … to which it is authorized to adopt local laws by this section, notwithstanding that such provision is a general …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Fund's Mission, Values and Investment Philosophy
… governance factors in our investment process because they can influence both risk and return. We consider … governance factors in our investment process because they can influence both risk and return. Risk management We seek … believe that developing internal investment capabilities can help lower costs. We build in-house capabilities where …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, … that dream has been unattainable,” DiNapoli said. “The low rate of ownership for Black, Asian, and Hispanic New Yorkers … an equal opportunity.” New York’s overall homeownership rate has trailed the nation since 2005, with the gap between …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationOpinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p … public moneys (see, e.g., 1988 Opns St Comp No. 88-59, p 118; cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Available Pension Payment Options – Special 20- and 25-Year Plans
… provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Comptroller DiNapoli and Department of Financial Services Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Towns of Shandaken and Olive
… and his staff for their commitment, collaboration, and care throughout this process. Their dedication made this … and scams workshops. The USB branch, located at 58 Main Street, Phoenicia, NY 12464, marks the state’s 59th BDD …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-and-department-financial-services-acting-superintendent-asrow-designateIX.6.E Education Department - G5 System – IX. Federal Grants
… monitoring, and final closeout of the grant award. The UEI number for each state agency functions as an account on G5. … accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… $687,000. The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCity of Troy – Budget Review (B17-5-13)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … does not have discretion to refuse to permit the withdrawal of retained percentages when proper securities of … Concerning the responsibility of municipal officials in connection with withdrawal of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 1916
… to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentOpinion 91-53
… that bear on the issues discussed in the opinion. TOWN BOARD -- Compensation (additional compensation for … for local law when paying additional compensation to town board members and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned additional duties in their …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Contractors or Consultants – Membership and Enrollment
… chief fiscal officer or chief executive officer (CEO). You can designate an alternate CFO by: Completing a Designation … earnings limits, they should read our publication, What if I Work After Retirement? If you have questions or need …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsBayport Fire District – Credit Card Use (2016M-394)
… 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate from the Town … no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of … purchases contained documentation verifying the receipt of goods or services. Key Recommendations Adopt a credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the … The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Bovina Fire District – Fund Balance (2015M-138)
… not have an equipment replacement schedule and there is no consensus between Commissioners or Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138