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More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the … Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies are responsible for retaining backup documentation outside SFS, even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment … Agencies are responsible for retaining backup documentation outside SFS even though backup is included in SFS as an attachment to the Direct Deposit or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… engineering services, and equipment costs attributable to highway, parkway and rail preservation projects; outdoor … and environmental conservation projects; Payments to local government units and public authorities to help finance highways, parkways, bridges, mass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsIX.2.B Terminology – IX. Federal Grants
… federal grants and cooperative agreements, formerly the Catalog of Federal Domestic Assistance or CFDA. These listings can be … in 1995 to provide a single point-of- contact for the request and delivery of federal funds to coincide with … Activity is a Project Costing ChartField used to define the lowest level detail of a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyManhasset Union Free School District – IT Asset Management (S9-22-15)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Odessa-Montour Central School District – Financial Condition (2016M-71)
… is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Rhinecliff Fire District – Board Oversight (2024M-154)
… State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank reconciliations were performed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Barnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Watervliet – Financial Condition (2017M-230)
… operations and took appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230West Niles Fire Company – Financial Activities (2017M-205)
… determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly … 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in … with the Three Town Fire District in Cayuga County. The Company, which has an elected five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Jamestown City School District – Financial Condition (2015M-120)
… 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and … Jamestown City School District Financial Condition 2015M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Saugerties – Information Technology (2015M-117)
… 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Danby – Audit Follow-Up (2022M-8-F)
… fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fCity of New Rochelle - Elevator Inspections (2018M-62)
… [read complete report - pdf] Audit Objective Determine whether the City Bureau of … and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key Findings Although the City’s Elevator Master List included 226 properties with 308 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62DiNapoli: School District Tax Levy Cap at 2%
… Factors Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli Statement on Legislation Restoring Contract Review Authority
… removed. The legislation (S.6809-A) already passed in the Senate on May 18, 2022. “The Comptroller’s independent … contract review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for … for many years to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… A Greene County couple today pleaded guilty to grand larceny for stealing … Charles M. Tailleur in Greene County Court. In April, the couple were arrested for cashing pension checks meant for … people who receive funds they are not entitled to.” “This couple concocted a scheme to defraud the state pension system …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-payments