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Reimbursement of Social Services Costs (2013MS-3)

… the following Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan …

https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3

Service Credit – Divorce and Your Benefits

… denominator: 50% x the years of service earned during the marriage the member’s total service credit   Purchased … of that service if the employment occurred during the marriage. NYSLRS cannot credit the ex-spouse with service … the marital period even if it was purchased during the marriage. Similarly, service credit earned during the …

https://www.osc.ny.gov/retirement/members/divorce/service-credit

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Patchogue-Medford Union Free School District – Budget Review (B7-15-1)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1

Town of Bridgewater – Financial Operations (2013M-309)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a … Town of Bridgewater Financial Operations 2013M309 …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309

Opinion 2002-13

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …

https://www.osc.ny.gov/legal-opinions/opinion-2002-13

State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga County) … P DiNapoli today announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-audits

Selected Employee Travel Expenses

… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expenses

Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by Elmcrest Childrens Center Inc on its Consolidated Fiscal Report were …

https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manual

Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … years District officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a formalized plan for reserve funds that included …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets

DiNapoli Statement on MTA Budget

… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … statement on the Metropolitan Transportation Authoritys 2026 Adopted Budget …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budget

Riverhead Central School District – Vendor Master File (2017M-139)

… W-9 form (Request for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139

Dolgeville Central School District – System Access Controls (2016M-265)

… Herkimer County and the Towns of Ephratah, Oppenheim and Stratford in Fulton County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

DiNapoli: NYRA's Future Uncertain

… could be a long shot.” In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York state. In return, the state forgave nearly all of NYRA’s debt obligations. In addition, a Franchise … financial operations. A temporary Reorganization Board of Directors was also created in 2012 after more financial …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertain

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of … P DiNapoli today announced his office completed audits of Glenham Fire District Hudson Valley Community College Town …

https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits

VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables

… Agencies must forward all checks, money orders, etc. and a printout of the SFS Regular Deposit … inside a larger envelope. The total of the checks and money orders submitted for each deposit must match the … Agencies must forward all checks money orders etc and a printout of the SFS Regular Deposit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirements

Mandatory Membership – Membership and Enrollment

… Mandatory members are required to join NYSLRS. Beginning July 27, 1976, … date of full-time, permanent appointment. Employees who are eligible to join PFRS (both full-time and part time … the employer. Member Must Purchase Service For members who are in a contributory retirement plan, they will be required …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membership

State Agencies Bulletin No. 1928

… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the April 2021 M/C Performance Advances and provide …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advances