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Employer E-News Archive — 2024
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2024 Reminder: … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Middlesex Fire District – Fiscal Transparency (2025M-130)
… provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)? Audit Period January 1, 2019 … detail the District’s financial position and results of operations and provide the Board with necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Record of Activities: Elected and Appointed Officials Webinar Presentation
The purpose of an ROA is to establish an Official’s service credit in NYSLRS. During this training, we will go over what is required on an ROA, as well as walk you through how to complete an ROA utilizing a template, available on the NYSLRS website.
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/roa-presentation-may-22.pdfOpinion 88-78
… which, on August 2, 1985, had a police department, so long as the department established as of that date is …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2001-15
… the requirements set forth therein, "provided that the period of three years shall have elapsed since the date of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… pension fund is investing in New York’s future.” Trillium Group, a fund manager for the In-State Private Equity … example of what can happen when you connect a talented group of founders with private equity capital from New York … said Chris O’Donnell, general partner for Trillium Group. 5LINX has operations in the United States and Canada. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122West Irondequoit Central School District – Emergency Drills (2025M-85)
… section. Audit Summary District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not conduct all … District officials did not conduct all required drills or conduct all drills within the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … School District District officials properly conduct and report emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79DiNapoli: Get Your Money Back!
… in the Town of Haverstraw Haverstraw Town Hall 1 Rosman Road Garnerville, NY Rockland June 6, 2025 10:00 a.m. – … the Town of Orangetown Orangetown Town Hall 26 Orangeburg Road Orangeburg, NY Rockland June 16, 2025 10:00 a.m. – … the Town of Clarkstown Street Community Center 31 Zukor Road New City, NY Rockland Finger Lakes June 7, 2025 9:00 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 89-7
… LAW, §523[1][g]; Town Law, §27[1]: A town board may not pay the members of the board of assessment review … to assessments. You ask whether a town is required to pay the members of its board of assessment review … , 72 Misc 2d 744, 340 NYS2d 18, relative to retroactive pay increases under collective bargaining agreement). Such …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … or a municipality of this State may be purchased by a county at an auction without contravening the competitive … that, pursuant to General Municipal Law, §103(6), a county may purchase second-hand equipment from another …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's … may be expended to provide a death benefit to a member of the Volunteer and Exempt Firemens Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-27
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and … of State aid paid to a school district attributable to court orders or judgments) EDUCATION LAW, §3604(5): …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 96-10
… (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Riverhead Central School District – Financial Operations (2025M-64)
… receive complete and accurate financial information in a timely manner to enable them to monitor financial … reports to the Board. The District had $167.7 million in general fund expenditures for the 2022-23 fiscal year. … provide the Board with complete and accurate information in a timely manner to enable them to monitor the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Opinion 95-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this …
https://www.osc.ny.gov/legal-opinions/opinion-94-31