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Montrose Fire District – Claims Auditing (2025M-53)
… included sales tax totaling $228.District officials told us they were aware that sales taxes were paid on certain … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… funds are not only safe but also available when needed. This structured approach can help officials optimize how … For example, when officials actively solicit interest rate quotes and consider various investment options, in place of … they planned to initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School Audits
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it … but the district chose not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… trend is also evident in government institutions. My recent report on AI governance in New York City found that … ensure that we do so responsibly. Audits, such as the one my office conducted in New York City, can help drive change … minimizes the potential for disparate impacts. I encourage my colleagues in government to join me in ensuring that AI …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationThe North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be … part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, making it the second highest producing region in the state. Access to … The critical role farms play in New York cannot be overstated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryMidway Fire District – Claims Auditing (2025M-143)
… adequately supported; included sales tax, unnecessary charges including potentially inappropriate gift cards; or … the claims. Five claims totaling $21,625 included seven charges totaling $1,728 which did not have an itemized … could not provide supporting documentation for seven charges, they assert the purchases were for legitimate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0State Agencies Bulletin No. 2000
… Purpose The purpose of this bulletin is to provide agencies with the schedule for … pertinent payroll processing dates agencies must follow. This bulletin provides agency entry deadlines for the … to report the problem. Questions Questions regarding this bulletin may be directed to the Payroll Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesBorrowing Against Your Contributions – State University Police Plan
… payments are added together for a total minimum payment. This combined repayment amount for multiple loans is higher …
https://www.osc.ny.gov/retirement/publications/1823/borrowing-against-your-contributionsOpinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, … COUNTY LAW, §271: A county may temporarily advance county sewer district user fees and benefit assessments to any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-51CUNY Bulletin No. CU-714
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … not processed automatically. Affected Employees Employees in Bargaining Units CB, PC, T8 and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsBorrowing Against Your Contributions – Career Plan
… much your reduction would be. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your … interest and insurance premium within five years. The minimum deduction to repay your outstanding loan balances … (service or disability). How Much You Can Borrow The minimum loan is $1,000. If you joined NYSLRS before January …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your pension … you are under age 59½ at the time, you may be required to pay a 10 percent penalty tax in addition to any ordinary …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … NonContributory Plan with Guaranteed Benefits for PFRS Tier 1 2 3 Article 11 …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsBorrowing Against Your Contributions – Police and Fire Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules … pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance … changes annually. At Age Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $219 $10,000 $439 55 $5,000 $255 …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – Forest Rangers Plan
… retire. The amount of your annuity reduction will be based on your age, the loan balance at retirement and type of … would be. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity … You can also see how much you are eligible to borrow, what the repayment amount would be and if your loan will be …
https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributionsBorrowing Against Your Contributions – Regional State Park Police Plan
… when borrowing against your contributions: You must be in active service and have one year of member service credit. … You repay each outstanding loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 days after …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributionsBorrowing Against Your Contributions – New Career Plan
… would be. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity savings contribution balance, … or disability). How Much You Can Borrow The minimum loan is $1,000. If you joined NYSLRS before January 1, 2018, the …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsBorrowing Against Your Contributions – En-Con Police Officers Plan
… If you meet eligibility requirements, you may take a loan from … or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributions