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Village of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … with 20% State moneys. Distribution of Funds: After approval of a local government's application, EFC authorizes a maximum amount that may be loaned from the state revolving …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 98-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §30: A town board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of … under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Comptroller DiNapoli Releases Municipal Audits
… the Village of Clifton Springs , Columbia County , Town of Eagle , Town of LeRay , Village of New York Mills , Town of … without independent verification and oversight. Town of Eagle – Wind Power Revenues (Wyoming County) The town’s use … audits of the Vil of Clifton Springs Columbia Co Town of Eagle Town of LeRay Village of New York Mills Town of Norwich …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli Announces Latest Fiscal Stress Scores
… cities of Niagara Falls and Poughkeepsie and the towns of German Flatts, Parish and Oyster Bay. The city of Elmira and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… as one of the strongest and best funded in the nation. We manage the fund to withstand tough challenges so that our … percent, respectively. The actuary found that retirees and beneficiaries were living longer and that members are … state and local government employees, retirees and their beneficiaries. In 2012, DiNapoli began providing employers …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Howard Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? … Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to review Annual …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases School Audits
… audits of the Freeport Union Free School District , Island Trees Union Free School District , … in the 2015-16 budget. The district also maintained five reserve funds with balances totaling $35.6 million as of June … in the fiscal year ending June 30, 2016. Auditors found no documentation that 314.5 overtime hours, totaling $13,321 …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… was conducted by Weaver and Tidwell LLP (Weaver). “During my tenure, the New York State Common Retirement Fund has … on behalf of over 1.2 million members, retirees, and beneficiaries. I thank the staff at Weaver for their … peer group. Fund staff are knowledgeable and dedicated and manage the Fund in the most efficient and effective manner …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 2000-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … sold was funded in part with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when … funded with county debt and Urban Development Corporation loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10About This Publication – World Trade Center Presumption
… This publication provides a general summary of benefits, rights and responsibilities, and is not a …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationQualifying Conditions – World Trade Center Presumption
… future including cancer, asbestos-related diseases, heavy metal poisoning, musculoskeletal disease and chronic …
https://www.osc.ny.gov/retirement/publications/world-trade-center/qualifying-conditionsOverview – World Trade Center Presumption
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, you may be able to take advantage of the World Trade Center Presumption Law. It provides a presumption … permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or help …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewWorld Trade Center Presumption – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-centerState Comptroller DiNapoli Statement on the Enacted Budget
… "The Governor and Legislature reached an on-time budget agreement amid an uncertain revenue picture and risks to federal aid. "Still, there are areas of concern. … The Governor and Legislature reached an ontime budget agreement amid an uncertain revenue picture and risks to federal aid …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetWhat Every Employer Should Know – What Every Employer Should Know
… understanding of the Retirement System and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership