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Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… What is a Partial Lump Sum (PLS) Payment? A Partial Lump Sum (PLS) distribution is a single payment equal to a percentage of the value of your pension benefit at retirement. The payment amount depends on your eligibility and the percentage … a percentage of their retirement benefit in a single payment …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. … not establish a causal relationship between individuals’ shelter placements and outcomes, it found that appropriate … lower the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthBradford Central School District – Financial Management (2016M-253)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Wilson Central School District - Financial Management (2022M-22)
… plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to general fund unrestricted fund balance. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Gowanda Central School District – Financial Management (2024M-104)
… fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million … a transparent and meaningful manner to taxpayers. Adopted annual budgets during the same period that gave the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… Bronxite I am more proud than ever to call the Bronx my home and look forward to continuing to work with my colleagues to make sure the Bronx is known as the best … of all housing units in The Bronx in 2016, the highest share among the boroughs. There are nearly 44,300 public …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesVillage of Leicester – Financial Management (2025M-7)
… officer. The Village has two operating funds: general and water. The 2024-25 general fund appropriations totaled $185,700 and water fund appropriations totaled $286,875. The general fund … real property taxes, State aid and sales tax, while the water fund is funded primarily with metered water sales. …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7State Comptroller DiNapoli Releases School Audits
… Clarence Central School District – Financial Condition (Erie County) District officials have not effectively managed … in fund balance. Furthermore, the district paid health insurance and retirement system costs for cafeteria … South Kortright Central School District – Retiree Health Insurance Contributions (Delaware County) District officials …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Afton Central School … the leave time that they recorded on their time records or leave request forms was properly deducted from their leave …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Town of Solon - Financial Management (2018M-233)
… a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1 … The purpose of our audit was to evaluate the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … $300,884 (10 percent) more than budgeted over the last three completed fiscal years. Develop long-term financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Lansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Comptroller DiNapoli Releases School District Audits
… plan states that the district will reduce surplus fund balance as recommended by Comptroller DiNapoli’s previous report and the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsOpinion 2003-7
… that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands … Whether moneys may be expended to pay reasonable and necessary preliminary costs related to a capital …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… Development Corporation (ESDC) spent $211 million on an advertising contract to promote economic development and … no tangible results, according to an audit released today by State Comptroller Thomas P. DiNapoli. “When government … said. “ESDC’s attempts to measure the results of this advertising campaign were weak at best, leaving real …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contract