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Record of Activities (ROA) – Reporting Elected and Appointed Officials
… days of completion. An elected or appointed official is not required to keep an ROA if: They are a retiree … whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct your elected and appointed … appropriate. The board must exclude any duties that are not work-related from the calculation of the average number …
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. The … COUNTY TREASURER -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Southwestern Central School District – Claims Audit (2025M-34)
… report – pdf] Audit Objective Did the Southwestern Central School District (District) Board of Education’s (Board) … board of education (board) must audit the claims against a school district before they are paid or appoint a claims … The CAP should be posted on the District’s website for public review. 1 See Appendix C for more information on our …
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
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesState Comptroller DiNapoli Releases School Audits
… eligible students, 13% of the eligible student population, and determined claims were not submitted for 814 eligible … district did not have an adequate online banking policy and procedures. Potsdam Central School District – Network User Account Controls and Information Technology (IT) Contingency Planning (St. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… and, if you were employed by New York State, a Survivor’s Benefit. When you die, your survivors should contact us … or send it by mail to: NYSLRS 110 State Street Albany, NY 12244-0001 Your pension payment option is also listed on … death benefit to the beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 92-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption … (disposition of unclaimed moneys representing amounts paid on matured bearer serial bonds) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Publications
… Below, you’ll find retirement plan publications and general information guides covering key retirement topics. You can read these publications in your … language by using the Google Translate link at the top of the page. Retirement Plan Publications NYSLRS …
https://www.osc.ny.gov/retirement/publicationsNiagara 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)
… through May 31, 2017. Background The Lansingburgh Central School District is located in Rensselaer County and … prior to the purchase being made. … Lansingburgh Central School District Purchasing 2017M173 …
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)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an … future financial stability. Key Recommendations Adopt a written fund balance policy for the maintenance and use of …
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)
… Purpose of Audit The purpose of our audit was to determine whether … Board provided adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Malone Central School District – Payroll (2017M-278)
… million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 …
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
… accidental death benefit will not be less than: The full salary you would have earned in the highest grade-step; …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to provide fire protection …
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)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Key Findings The … plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims to ensure each …
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)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
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
… to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees … forms or eligibility information, contact David Raabe of AXA Equitable by telephone at (732) 330-7882 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. … Determine whether select …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231