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Comptroller DiNapoli Releases School District Audits
… of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million instead of planned deficits. In the last three completed fiscal years, the school district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsOpinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Weekly Investment Plan
… Why Save For Retirement? See How Much You Can Have at Age 65. Find … rate and contributions to age 65. NOTE: This table is for educational purposes only. The hypothetical 7.5% annual growth rate is for illustrative purpose only and does not represent past or … Start saving for retirement Examples show a weekly investment amount and …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planState Agencies Bulletin No. 1004
… Affected Employees Employees who are Tier 5 members of TRS. Tier 5 members are those who first joined TRS on or … signed into law pension reform legislation (Article 22 of the Retirement and Social Security Law) that includes an … a rate greater than the employee’s standard rate in excess of the calendar year limit. PayServ will now, via a special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 1005
… Affected Employees Employees who are Tier 5 members of ERS. Tier 5 members are those who first joined ERS on or … signed into law pension reform legislation (Article 22 of the Retirement and Social Security Law) that includes an … a rate greater than the employee’s standard rate in excess of the calendar year limit. PayServ will now, via a special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkOpinion 89-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 [4th Dept 1982]), including trees which overhang the road (see … on line between two towns divided into districts and each district considered as belonging to town to which allotted …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … Determine whether the Orange County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Opinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract … cities are authorized to enter into contracts to provide for a system of collection and disposal of solid waste …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 88-47
… of liens for unpaid county and village taxes is not barred by any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the … were levied before village tax enforcement was undertaken by the county. You have raised the question because of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followOpinion 94-32
… §§215(1), 216(3)(d), 219(d), 219-a(2)(a),(b): A village is required to continue a service award program established for … would preclude the former members of the department from earning service credit under the program on the basis of … and not with any area outside the village (1990 Opns St Comp, No. 90-57, p 131). When a village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Member Contributions – Legacy Reporting
… Required contributions are: All contributions made by Tier 1 and 2 members participating in a contributory plan; … Code (IRC). Federal income tax on these contributions is deferred until they are distributed. These contributions … payroll processing for Section 414(h): Participation is mandatory for all employers, for ERS members in Tiers 3 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsClimate Act Goals – Planning, Procurements, and Progress Tracking
… (Climate Act) goals, followed proper procurement practices for projects designed to reach the goals, and appropriately … covered the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 through November 2021 for NYSERDA. About the Program The Climate Act, effective …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingState Comptroller DiNapoli Releases Municipal Audits
… , Clinton County , Town of Frankfort and the Locust Valley Fire District . "In today's fiscal climate, budget … benefits for elected officials in 2016 and 2017. Locust Valley Fire District – Conference and Travel Expenditures … Company Clinton County Town of Frankfort and the Locust Valley Fire District …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Recorder Units (ERUs) (Follow-Up) (2021-F-14) ERUs or “black boxes” are a valuable safety feature that allow for the …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … do not constitute "purchase contracts" within the meaning and intent of the competitive bidding requirements of … property, the courts in this State have indicated that a sale will not be permitted to stand if the consideration is …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Comptroller DiNapoli Releases Municipal and School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits