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Otisco Fire District – Financial Activities (2025M-42)
… reports were provided to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The … totaling $867,105, received or deposited between January 1, 2023, and October 31, 2024. The District paid 367 … management procedures and issued a report in February 2017 1 that identified certain conditions and opportunities for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 99-3
… contribution to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, … by the family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the … to make a contribution to a charitable organization as a memorial to a deceased firefighter. Insurance Law, §§9104 and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Agencies Bulletin No. 1235
… Leave or Unpaid Military Leave. Note: If an employee first meets the five year continuous service criteria in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax revenue … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeState Comptroller DiNapoli Releases School Audits
… were for legitimate purposes, officials do not have assurance that goods and services are being procured in the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsThe Economic Impact of the Great Outdoors
… the 4th of July weekend, many plan to go swimming, camping, hiking, hunting or fishing, visit amusements parks, … make up 18 percent. Conventional activities such as camping, hiking, hunting, fishing, boating, bicycling, and … for festivals, concerts and sporting events; third for camping and hiking; and fourth for boating/fishing and …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsOpinion 91-64
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Hiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how … without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are returning to public employment in New York State. Public employment … Summary of laws governing postretirement public employment Sections 211 and 212 retiree earnings …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… warned, however, that existing constraints on the Fund’s staffing and compensation could have current and future … and independent investment advisory committees agree that staffing and compensation need to be addressed and note the … established by New York State Department of Insurance (now known as the Department of Financial Services) in 2008. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingNyack Union Free School District – Network User Accounts (2021M-113)
… complete report - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials … Determine whether Nyack Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Other Bulletin No. 54
… at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/2019 Salary … first meets the five year continuous service at Job Rate criteria in April 2020, the employee becomes established … the 2020 SCF CSEA Performance Advance which results in Job Rate: Lateral Position Change from a Non- SCF CSEA Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 54.1
… Leave or Unpaid Military Leave. Note: If an employee first meets the five year continuous service at Job Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilChester Union Free School District – Information Technology (2021M-107)
… - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials adequately managed … Determine whether Chester Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107DiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… to 390,165 during the same period. All other services made up less than 15% of trips in June 2023. Service Issues Amid … October 2016 through July 2023, primary carriers picked up their passengers in 15 minutes or less of the scheduled … July 2022 through July 2023, primary carriers failed to pick up a scheduled passenger an average of less than one for …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… amounts and have gone unused, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit also identified several personnel actions that ignored … most notably in the search for a new superintendent. “This audit revealed some troubling decisions made by district …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … which is designated in significant fiscal stress for 2023, did not file in time to be scored in 2022 and had a … includes counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease … percent of payroll. The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will … public workforce to retire with security." The investment rate of return was 11.48 percent as of March 31, 2017, the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… preference to suppliers of 100% verified sustainable palm oil and set a goal of using only sustainable palm oil in all of its Safeway-brand products. As a result of the … Fund (the Fund) has withdrawn its sustainable palm oil shareholder proposal. The Fund held 2,413,562 shares of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilPark Accessibility for People With Disabilities (Follow-Up)
… (Report 2021-N-7) . About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than 5,000 individual properties, nearly … the setting for a range of attractions, including free concerts, world-class sports events, and cultural festivals. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followLocal Government – 2023 Financial Condition Report
… limits levy increases to the lesser of 2 percent or the rate of inflation, with some exceptions. However, each local … expenditure historically, increasing at an average annual rate of 2.6 percent from LFYs 2011 to 2021, higher than the rate of growth in total expenditures at 1.8 percent. Fiscal …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-government