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Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … by making financial information readily available to the public. By being open, providing information and keeping … 1 While the share of villages filing on time to ensure the public has access to financial information has improved …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required annual audits. Understanding the Audit Area A board of fire commissioners must monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Opinion 90-37
… for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-4
… Law, §554 in connection with correction of errors on tax rolls may be delegated to the county auditor or county … duties in connection with correction of errors on tax rolls, as provided in Real Property Tax Law, §554(9). At the … Laws of 1997, relates to the correction of errors on tax rolls. Subdivision 9 authorizes a tax levying body to …
https://www.osc.ny.gov/legal-opinions/opinion-98-4MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals … MetroPlus Health Plan is a prepaid health services plan and a wholly owned …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsSpecial Disability Benefits – New Career Plan
… the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to … reveal any evidence of disease or other impairment of the heart, may be eligible for a performance of duty retirement …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to … reveal any evidence of disease or other impairment of the heart may be eligible for a performance of duty retirement …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionSpecial Disability Benefits – Police and Fire Plan
… involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. … disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination upon entry … the disabling condition, may be eligible for an accidental or performance of duty disability retirement benefit. Police …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsWorld Trade Center Presumption – Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or … eligible for an accidental disability retirement benefit if you become permanently disabled and unable to perform your …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionState Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a … process deduction transactions using the new Deduction Code 532 . Note : The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programState Agencies Bulletin No. 1170
… To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are members of … Unit 01 & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated August … deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Harriman – Water Department Billing (2014M-311)
… with the Village code. Village officials did not bill two commercial customers because those customers had broken water …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… funds as of May 31, 2015. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… to initiate payment (with the exception of payments for land purchases). Instead, Business Units will enter … in support of the payment in accordance with the record retention policy outlined in Section 3 – Record Retention – Accounts Payable Vouchers and Land Claims of this Chapter. Upon request, Business Units …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent payments received … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… 2013. Background The Village of Suffern, which is governed by an elected five-member Board of Trustees, is located in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273II.3.B Establish Control – II. New York State Financial Accounting
After appropriations are authorized by the Legislature the State Comptroller will establish appropriation and segregation control records based on the enacted legislation
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control