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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Examples – Article 14 Benefits
… member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had … This member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have … could instead choose to begin receiving the benefit as early as age 55 with a reduction of 16.65 percent (3.33 …
https://www.osc.ny.gov/retirement/publications/1644/examplesEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filingOverview – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Final Average Salary Overview
https://www.osc.ny.gov/retirement/publications/1526/overviewFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1526/full-and-part-time-service-creditMore About This Retirement Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 members under Article 14CO About This …
https://www.osc.ny.gov/retirement/publications/1526/more-about-retirement-planWorld Trade Center Presumption – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1526/world-trade-center-presumptionApplying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tiers 1 and 2 Section 89 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Plan info for ERS Tier 1 and 2 members under Section 89 Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … Comptroller DiNapoli announced a tentative schedule for the planned bond sales for the state NYC and their public …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Preservation: Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… complete report - pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did … Determine whether the Middletown No 1 Fire District District Treasurer filed …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… totaled almost $1.6 billion, up $235 million from November of last year. Collections for the month were also notably … levels, up 9.2% (or $133 million) from November of 2019. “As has been the case the past several months, … over last year,” DiNapoli said. “Although the bulk of holiday spending is expected to be reflected in December …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… (MTA) finances is increasingly reliant on its ability to find significant savings, grow ridership, and efficiently execute capital improvements, according to State Comptroller Thomas P. DiNapoli’s annual review of … cloud future investments, which could force the Authority to make difficult choices between balancing debt levels with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum requirements either to establish … Whether the permissive referendum requirements of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 93-29
… least one year immediately preceding such publication or advertisement, and which contains news, articles of opinion … to be a 'newspaper' for the purpose of publication or advertisement of such notice required by law. Further, Public … village. November 23, 1993 Dennis S. Cohen, Esq., Village Attorney Village of Avon …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 88-58
… for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL … §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established for the … a capital reserve fund for the construction of a highway garage. You have indicated that the reserve fund was …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Inspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Inspire on its Consolidated Fiscal … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial audit report, … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-follow