Search
Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 … covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… according to the New York State Department of Labor. The large number of claims suggests that most of the 920,500 jobs … not yet specified, a cut of this size would likely have a large adverse impact on New York City. The cuts could reduce … uncertainty. Given the reduction in reserves and large budget risks, officials will need to prepare additional …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionOpinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for … the Volunteer and Exempt Firemens Benevolent Association of Hicksville may establish an annuity program to provide …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Payroll Improvement Project Bulletin No. PIP-017
… PayServ and PS Query users are affected. Background The Office of the State Comptroller is upgrading PayServ to … on March 15, 2021. Immediately after cutover, all requests for assistance will be routed through the PayServ92Support … date March 25, 2021. Refer to the 2020-2021 Schedule for Agency Payroll Submission and Report and File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in … Village of Pomona Financial Condition 2015M272 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Farmingdale Union Free School District – Financial Condition (2016M-235)
… Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … for fiscal years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse … agencies to review appropriations scheduled to lapse on September 15, 2025 - utilizing the SFS report NYKK0004 as …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Comptroller DiNapoli Releases Municipal Audits
… audits of the Arlington Fire District , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer Fire Company , … and bank reconciliations were not always accurate. Baldwin Fire District – Credit Card and Travel Expenditures … audits of the Arlington Fire District Town of Athens Baldwin Fire District Beaver Dams Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Adirondack is a … reports to SED on its annual CFRs. For the 3 fiscal years ended June 30, 2021, Adirondack reported approximately $3.9 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualTown of Waterford – Claims Auditing (2016M-154)
… through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately 8,400. The Town is governed by … to review the claims audit process for the period January 1 2015 through January 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Chenango County – Departmental Cash Receipts (2015M-21)
… Purpose of Audit The purpose of our audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. … Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Social Security Adjustment – Article 14 Benefits
… your Social Security benefit based on public employment in New York State. It is determined using your wages for service …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fiscal year were $98.6 million. Key Finding The Board and District management effectively managed the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Gananda Central School District – Financial Condition (2014M-62)
… by significantly decreasing expenditures or increasing real property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Town of Princetown – Claims Auditing (2015M-50)
… internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Finding The … complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50