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Henderson Fire District – Financial Activities (2025M-67)
… purchases (e.g., office supplies and a printer), entry and truck bay doors, and fire pumper equipment. Community room …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Steuben County – Safeguarding Computerized Data (2025M-96)
… threats, which could lead to data breaches, financial theft, identity theft or other harmful consequences for individuals. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-submission-agency-purchase-ordersExclusion of Indebtedness for Sewage Facilities
… Program Legislative Session 2023-2024: Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to … Relates to extending the exclusion of indebtedness contracted for sewage facilities …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… Transactions General State Charges (GSC): GSC – Employee (Fringe) Benefits GSC – Fixed Costs GSC – Claims, Awards, …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewCapital Planning
… NFTA businesses include a bus, light rail, and paratransit system and two international airports. NFTA records show it … vast majority of these assets were given consideration for replacement or reconditioning or otherwise addressed in capital plans. NFTA management does not maintain documentation to support the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningTier Status – Regional State Park Police Plan
… of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, 2009 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusApplying for Benefits – State University Police Plan
… as “filed with the Comptroller,” it must be received by our Albany office, one of our consultation sites, or … benefit applications and other documents are required by law to be filed with the Office of the State Comptroller … personally, you can fulfill the filing requirements by submitting the documents to us by mail. If you are …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsDeath Benefits
… your beneficiaries and their contact information up to date . When you die, your survivors should contact us as soon … Article 11 benefits, and you die under circumstances that permit payment of an accidental death benefit, a special accidental …
https://www.osc.ny.gov/retirement/members/death-benefitsPartial Lump Sum Payment – Regional State Park Police Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … benefit).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentOpinion 92-55
… -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within a private … Whether the village may enter into a contract to provide at the expense …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up) (2019-F-54)
To determine the extent to which the New York City Department of Homeless Services (DHS) implemented the recommendations in our initial audit report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f54.pdfOversight of Persons Convicted of Driving While Intoxicated (2014-N-4) 90-Day Response
To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14n4-response.pdfTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
Did Town of Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/gorham-town-2025-106.pdfNotice of Hearing Requirement for Establishment or Extension of Town Special Districts
Office of the New York State Comptroller, Appendix A Notice of Hearing Requirement for Establishment or Extension of Town Special Districts
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/appendix-a-notice-hearing-requirements.pdfState Agencies Bulletin No. 2375
… uncashed payroll check outreach, any paychecks issued in 2024 that are not cashed, reversed, or reissued will be … Outreach to employees with uncashed paychecks issued in 2024 is underway. Processing Dates: Paychecks issued on or … to be reflected on the employee’s 2025 W-2 (Wage and Tax Statement). NYS payroll checks or direct deposits stopped or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksAbout Statement No. 67 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes … and required supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or … in Plan Net Position. For more information on Statement No. 67, visit the GASB website . Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67DiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… companies,” DiNapoli said. “DOH must be diligent in its pursuit of rebates and do all it can to save money. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… over $19,000, including funneling almost $9,000 to her own bank account from the town’s payroll account, $1,023 not withheld from her health insurance and $4,277 that was not withheld from her … Green also directed more than $1,000 in town funds to pay medical contributions, instead of making deductions from her …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsOpinion 89-24
… owning college entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, §§801, … You ask whether a person who is a member of the board of education of a city school district has a conflict of … as a member of the school board of that school district. Education Law, §2103(4) provides that no employee of a board …
https://www.osc.ny.gov/legal-opinions/opinion-89-24