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Reporting Through Retirement Online – Legacy Reporting
… December 31, 2015 would appear as 20151231 Registration Number 8 Does not include hyphen All PFRS members’ … A) or 0B (zero B) If member does not have a registration number, he or she should not be reported Social Security Number 9 Does not include hyphens. First 5 numbers may be X’d …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineHannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… [read complete report – pdf] Audit Objective Did the Hannibal Fire Company (Company) Board of Directors (Board) provide oversight of Kartway racetrack … Period March 1, 2017 – December 31, 2023 Understanding the Audit Area A fire company board should provide oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water projects. The following describes the types of loans that are currently available from the revolving fund (long term leverage loans, short term direct loans, and long term direct loans) …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHoltsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Essential Policy Elements – Travel and Conference Expense Management
… the minimum distance employees must travel away from home (or the work site) in order to be eligible for overnight … the employee is traveling at least 35 miles from their home or work site. General maximum reimbursement rates for … lodging cannot be found reasonably close to the traveler’s destination. This may occur during peak vacation periods in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Opinion 96-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing …
https://www.osc.ny.gov/legal-opinions/opinion-96-6State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Evergreen Charter School , Farmingdale Union Free School District , Hilton Central School District , Marcellus Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… not implemented. New York State Health Insurance Program – Anthem Blue Cross – Coordination of Benefits With Medicare (2023-S-3) …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 68
This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services centralized contracts
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesAccounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to … 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a … on selecting the appropriate payment terms to maximize early payment discounts, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsTown of Johnsburg – North Creek Water District Charges (2023M-51)
… complete report – pdf] Audit Objective Determine whether the Town of Johnsburg (Town) officials effectively managed the billing … to maximize District revenues. Ensure new water customers are added to the Town’s records and billed for services. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Schalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of East Hampton - Budget Review (B20-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10