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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the past four fiscal year AFRs … with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Yates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Housing Authority – Tenant Rents (Warren County) Duties for processing tenant rents were not adequately segregated … was not always deposited in a timely manner and receipts for rent were not issued to apartment complex tenants. Town …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… budgets. The district has not established a formal plan stating how much will be set aside in each reserve, how … (Otsego County) The district is serving nutritious meals to its students. However, the meals cost more to prepare than the revenue generated by the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School … financial reports were inaccurate. Niagara Falls City School District – Fuel Accountability (Niagara County) …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Opinion 95-9
… -- Service Award Program (service credit for attending meetings of the fire district board of commissioners) … -- Service Award Program (service credit for attending meetings of the fire district board of commissioners); (service credit for attending meetings of committees of a fire company); (pro rating the …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time … into in which there is a prohibited interest is null, void and wholly unenforceable (General Municipal Law § 804), …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Stay Informed – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Stay Informed
https://www.osc.ny.gov/retirement/publications/1530/stay-informedAvailable Options – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan information for ERS Tier 2 members under Section 75c Available Options
https://www.osc.ny.gov/retirement/publications/1507/available-optionsChallenging a Determination – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1530/challenging-determinationAvailable Options – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Available Options
https://www.osc.ny.gov/retirement/publications/1530/available-optionsChallenging a Determination – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1501/challenging-determinationAccidental Disability – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Accidental Disability
https://www.osc.ny.gov/retirement/publications/1501/accidental-disabilityOrdinary Disability – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Ordinary Disability
https://www.osc.ny.gov/retirement/publications/1501/ordinary-disabilityAvailable Options – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Available Options
https://www.osc.ny.gov/retirement/publications/1501/available-optionsTier Status – Non-Contributory Plan for ERS Tier 1 Members
… … NonContributory Plan information for ERS Tier 1 members under Section 75c Tier Status …
https://www.osc.ny.gov/retirement/publications/1501/tier-status