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World Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup … time, you should be aware of the benefits provided by the World Trade Center Presumption law. You may be eligible for … meet for these benefits. For more information, visit our World Trade Center Presumption page . …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionState Comptroller DiNapoli Releases City of Newburgh Budget Review
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewLoan Payroll Deductions – Legacy Reporting
… the amount to be deducted from the member’s salary on future payrolls. Should a member wish to repay the loan with …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsAccounts Payable Advisory No. 67
… Chapter XII, Section 5.F - Adjusting the MIR Date . This guidance is in place through June 24, 2021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestGreen Tech High Charter School – Payroll (2023M-157)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 employees. Key … prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Webb - Ski Collections (2018M-188)
… be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Fort Edward Union Free School District - Financial Condition (2019M-245)
… whether the District maintained adequate fund balances. Key Findings The District’s financial condition significantly … revenue shortfalls or unanticipated expenditures. Key Recommendations Adopt a multiyear financial plan that is … explore options to provide for revenue enhancement, cost savings opportunities and to fund the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls … 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the … for 2013 totaled approximately $370,000. Key Findings There are no controls in place requiring the Board’s review …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… 29, 2015. Background The Gilbertsville-Mount Upton Central School District is located in the Towns of Butternuts, … in Chenango County. The District, which operates one school with approximately 400 students, is governed by an … potential efficiencies that will help to ensure that the school lunch fund is self-sufficient. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Moriches Union Free School District – Claims Processing (2016M-273)
… 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates two schools with approximately 730 … clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly identify and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … with the property tax levy limit. Key Recommendations There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18West Hempstead Union Free School District – Financial Condition (2016M-116)
… 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau … West Hempstead Union Free School District Financial Condition 2016M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling … Village of Suffern Budget Review B6168 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Mattituck Fire District – Claims Audit (Suffolk County) The board did … $473,309 were paid prior to the board’s audit. North Creek Fire District – Board Oversight (Warren County) The board did … adopt an information technology (IT) contingency plan. To help district officials improve managing network user …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2004-2
… This opinion represents the views of the Office of the State … with the vendor. The necessary factual determinations in this regard should be made, in the first instance, at the … No. 92-30, supra ). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to … or withdrawal of excess member contributions . If there is a DRO on file, NYSLRS’ Matrimonial Unit will determine … be distributed to the ex-spouse. As a rule, if the DRO is silent on the issue of a refund of contributions, the …
https://www.osc.ny.gov/retirement/members/divorce/refundsOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than … Municipal Law §803(1). You ask whether an assistant chief of a fire district fire department who owns more than …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11