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Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… by a five-member Board of Trustees and an Executive Committee is responsible for running the Company’s overall … and expenditures were $1.6 million. Key Findings The audit committee, which included the Treasurer, did not audit bills … signed checks. Key Recommendations Ensure that the audit committee provides oversight of financial transactions, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… responsible for protecting consumers by inspecting certain weighing and measuring devices, performing packaged commodity …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… the expiration date, you would not be eligible for them. Note: This benefit is not available to Tier 3 members. The …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bService Retirement Benefits – Special 20- and 25-Year Plans
… Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings … an additional 1% of their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. … Section 383-f? Members with 25 or more years of creditable service can retire with 55% of their FAE, plus an additional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Batavia, Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, … year and could not be issued a score. The cities of Long Beach and Utica improved their scores and moved out of a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… within the Metropolitan Commuter Transportation District (MCTD). The MCTD is comprised of the counties of New York (Manhattan), … expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of … within the Metropolitan Commuter Transportation District MCTD The MCTD is comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxEn-Con Police Disability – En-Con Police Officers Plan
… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: Under … your duties as the natural and proximate result of a disability sustained in service, not caused by your own … negligence, regardless of your years of service. (For a disability not sustained in service, you must have at least …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityOpinion 97-10
… a firehouse on a concrete slab on fire district property and the fire district would make annual payments to the … as a firehouse on real property owned by the fire district and, if so, whether the project would be subject to … fire district would make annual payments to the contractor and title to the structure would pass to the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Comptroller DiNapoli Releases Audits
… Title II of the 1990 Americans with Disabilities Act (ADA) prohibits discrimination against individuals with a … focused on ensuring newly funded capital projects are ADA compliant, rather than removing identified barriers at …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1917
… Reason Code 3MO (Three Month) and appointed into positions with a Pay Basis Code of HRY. An hourly rate must be … Change. Agencies must report RGH in the Time Entry page with the number of hours worked. When determining the hourly … service in PayServ must be Hired or Rehired into positions with a Pay Basis Code of HRY using the Reason code 3MO (Three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1917-procedures-processing-2021-summer-session-payments-institution-teachersDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… keep rates stable," DiNapoli said. "Stable rates are very important to our employers and provide the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Creditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceState Comptroller DiNapoli Releases Municipal Audits
… received erroneous compensation totaling $141,800. Due to unclear board resolutions, undocumented verbal agreements … revenues of approximately $12.1 million, contributing to an overall operating surplus and the accumulation of … city’s use of approximately $4.4 million of fund balance to close gaps in the budget decreases the fund balance that …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… about whether and which searches were done could mean the difference between collecting and not collecting … were often over budget, including one – the East 119 Street project – that exceeded its $511,000 budget by $2.7 …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire State Development (ESD) was charged with … Vulnerability Assessment. A prior audit, issued in June 2023, found several instances where it had been more than 10 … and Disability Assistance – Monitoring of Homeless Data (2023-S-38) The Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… working over 11 hours a day, seven days a week, every week, for 16 months. The Board did not have written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… not always clear when he was acting on behalf of the ACIDA or the County. Furthermore, the job description for the CFO …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235State Agencies Bulletin No. 1930
… on the assignment of employees to roles designated by the Office of Temporary and Disability Assistance (OTDA), and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… where the amount of a single purchase does not exceed $250. Separate invoices under $250 from one vendor may be combined with one petty cash check being issued in an amount over $250. Pay for invoices that exceed $250 if the merchandise …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-types