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Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … benefited by the improvement" (Town Law, §202[2]). This Office has consistently expressed the opinion that only … purposes only, and not as a recommendation of this Office with respect to any such act. December 31, 1994 Murray …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Record of Activities (ROA) – Reporting Elected and Appointed Officials
… New York State public retirement system; They are a Tier 1 member; or They are an employee whose membership in … to Retirement Online , receiving Member Annual Statements, tier reinstatements, requests for previous service credit, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the CPLR, relating …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Search Tips
… current and previous addresses in the city search. Claims for Organizations Start with ORGANIZATION NAME Organization … is a series of numbers assigned by the Lost Money Online Application to a claim. You will receive this number on the … tips on how to search for unclaimed funds using our online application …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tipsSouthwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School District … proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among other … action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Accessibility for People With Disabilities
… To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons … others, access to green space can provide physical health benefits such as reductions in stress, cortisol levels, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesState Comptroller DiNapoli Releases School Audits
… 30, 2021, recalculated surplus fund balance totaled $23.6 million, exceeding the 4% statutory limit by 26 percentage … audited 17 of 41 claims that included Greater Southern Tier Board of Cooperative Educational Services (GST BOCES) …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… or send it by mail to: NYSLRS 110 State Street Albany, NY 12244-0001 Your pension payment option is also listed on …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 92-10
Regarding the disposition of moneys held for the redemption of bonds issued by the village
https://www.osc.ny.gov/legal-opinions/opinion-92-10Niagara Charter School - Information Technology (2018M-172)
… (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Lansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Sachem Central School District – Fund Balance (2017M-151)
… elected nine-member Board of Trustees, operates 15 schools with approximately 13,300 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Malone Central School District – Payroll (2017M-278)
… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Accidental Death Benefit – En-Con Police Officers Plan
… officer. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a … by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to … highest grade-step of a supervisory position, the salary that would have been payable to a police superior officer or …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Town of Hornby in Steuben County. The Company contracts with the Town to provide fire protection services. The … Company’s bylaws stipulate that decision-making powers lie with the membership’s vote. Key Findings The President did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Elba Central School District - Financial Management (2018M-96)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. 1 Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Unified Court System Bulletin No. UCS-168
… 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court System judges in Bargaining Unit 86 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0