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Special Accidental Death Benefit – Special 20- and 25-Year Plans
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any … full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitOpinion 2001-11
… policies and procedures governing all procurements of goods and services not required by law to be made pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases Audits
… for administering the Electronic Death Registration System used to electronically register deaths that occur in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… municipalities across the state as fiscally stressed. The list , which includes eight counties, eight cities and 11 … with chronic budget strain," said DiNapoli. "Looking to the future, local officials should exercise fiscal caution … of scores is based on 2016 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2017 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresSection 8 Housing Choice Vouchers – Federal Funding and New York
… exceed 50 percent of the area’s median family income. In New York City, this includes all of HUD’s NY Metro Fair … Development (HPD). Other funds are paid directly to the New York City Housing Authority (NYCHA). The HPD HCV program … source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … annual audits. Understanding the Audit Area A board of fire commissioners must monitor financial activity to … year 2025 totaled $514,743. Audit Summary While our review of the accounting records did not observe any significant …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Steuben County – Financial Management (2025M-127)
… Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference … amount of unrestricted fund balance within operating funds is an important financial consideration for county officials because it is available for appropriation to reduce taxes, fund one-time …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… to the board for audit, as required. Onondaga County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training … not complete the annual SHP training. Town of Southold – Sexual Harassment Prevention (SHP) Training (Suffolk County) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board … restricted funds that could have been refunded to school districts and overfunded two reserves totaling $1.9 … not adopt a written reserve fund policy. Ogdensburg City School District – Medicaid Reimbursements (2022M-52) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Refunds – Divorce and Your Benefits
… file, NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the ex-spouse. As a rule, if the DRO is silent on the issue …
https://www.osc.ny.gov/retirement/members/divorce/refundsDiNapoli Appoints Top Retirement System Staff
… of Science degree. She resides in Niskayuna. Her salary is $152,000. Whinnery first joined the State Comptroller’s … and Director of Member and Employer Services. She is leading the multi-year, multi-million dollar effort to replace the current member benefit system. She is known for her broad depth of knowledge of complex …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Union Free School District , … Western New York Maritime Charter School . “In an era of limited resources and increased accountability, it’s … The district’s check signature policy permits any one of the board president, district clerk or district treasurer …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsHigher Education – 2023 Financial Condition Report
… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also … scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationEndwell Fire District – Controls Over Financial Operations (2013M-277)
… the use of computer resources. Develop budgets based on realistic estimates of appropriations and monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is governed by a 21-member Legislature. The Chairman of the Legislature is the County’s chief executive officer; however, the …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123City of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees … that copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of … provided to its residents. The Town Board, which is composed of five members, is the legislative body responsible for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20