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Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had been appointed as deputy to the State Superintendent of Insurance. The pertinent statute in …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Contributing Toward Your Retirement – Career Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not … Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Contributing Toward Your …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not … plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c Contributing Toward Your …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementStay Informed – Regional State Park Police Plan
… Your retirement benefits are an important part of a solid financial plan. They can help you and your … achieve financial security in retirement or in the event of disability or death. Use these tips to help you understand … to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your …
https://www.osc.ny.gov/retirement/publications/1867/stay-informedContributing Toward Your Retirement – En-Con Police Officers Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… failure to establish policies and procedures regarding driving while intoxicated (DWI) administrative fees has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLackawanna City School District – Financial Condition (2014M-119)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $47 million. Key Findings For the last four years, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Roosevelt Fire District – Length of Service Award Program (2025M-40)
… to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … volunteers. Given that most LOSAP plans require investment and actuarial expertise, it remains important that the plans … audit. Comply with the District’s procurement policies and procedures when seeking to contract for LOSAP investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Willsboro Fire Department – Financial Operations (2014M-206)
… protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Opinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time … the absence of a sales tax agreement between a county and all of the cities within the county, the State Comptroller is … county. We are informed that the county presently retains all of the sales tax receipts not subject to such mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement … assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable … 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli Releases Municipal Audits
… Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of … all purchases were for a valid company purpose. City of Lockport – Budget Review (Niagara County) The city has three … Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County City of Troy and the Village of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0North Creek Fire District – Board Oversight (2025M-86)
… mandates fiscal oversight training and are responsible for safeguarding the District’s money and ensuring it is … emergency services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund … District’s financial activities were adequately accounted for and accurately reported. The Board did not: Develop and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… operating funds: general, water and sewer. The 2025 fiscal year end May 31, 2025 general fund appropriations totaled … records by accruing assets and liabilities at fiscal year ends and complete bank reconciliations for 21 of the … the monthly cash receipt and disbursement report more than 60 days after month end for six of the 18 months we tested. …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … that the Supervisor did not: Provide the Board with all necessary monthly financial reports, hindering its …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34