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Hyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze budgeting practices, fund balance trends, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mDiNapoli: Small Business Owners Are Backbone of New York's Economy
… new report by State Comptroller Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 trillion in sales … includes a link to a portal that invites New Yorkers to submit recommendations for supporting small businesses by …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyState Contract and Payment Actions in September
… Comptroller approved 1,703 contracts for state agencies and public authorities valued at $2 billion and approved nearly 3 million payments worth more than $12.9 billion. The office rejected 143 contracts and related transactions valued at $340 million and more than …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen … to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five to be vested, your sick leave credit cannot … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your … you must retire directly from public employment or within a year after separating from service. The additional credit … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jState Agencies Bulletin No. 1972
… to The New York State Deferred Compensation Plan or by calling the Nationwide Helpline at 1-800-422-8463. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection to the … in violation of the Department’s bylaws, which require advance approval of purchases prior to payment. Not all … documents. Checks were written to Department members in advance of attending conferences and members were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072City of Newburgh – Budget Review (B6-16-17)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. New York State …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Brighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Watervliet City School District – Fiscal Stress (2014M-149)
… 1, 2011 through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. … Watervliet City School District Fiscal Stress 2014M149 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Hempstead – Budget Review (B17-7-6)
… $4.2 million to liquidate the accumulated deficit in the Village's general, special revenue and internal … that the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 … rely on real property taxes as an increased revenue source in the future is limited. Key Recommendations This budget …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… the distribution or signing of blank checks; and Seek reimbursement of the missing funds. In response, district …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDivision of Housing and Community Renewal Bulletin No. DH-117
… is to provide the Division of Housing and Community Renewal instructions for processing the 2021 RRSU Over40 Comp … Division of Housing and Community Renewal Bulletin No DH117 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outOffice for People With Developmental Disabilities Fuel Card
… employees their own unique personal identification number (PIN) to establish accountability over each employee’s fuel … a fuel purchase, drivers are required to (i) enter their PIN at the fuel pump, (ii) document details pertaining to the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardCity of Troy – Budget Review (B18-5-8)
… through the proposed budget and instead will be financed by issuing debt. Five of the City’s six collective bargaining … the purchase of equipment and vehicles instead of relying on the issuance of debt to finance these purchases. City … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Opinion 98-21
… found within the boundaries of the municipality to a hospital, clinic, sanatorium or other place for treatment of …
https://www.osc.ny.gov/legal-opinions/opinion-98-21