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25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The Benefit With at least 25 years of creditable …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Agency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageHomeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … to enable Homeowners to i) operate an office; ii) provide educational and informational workshops, literature, seminars … $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General to recover the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2978 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building inspections, and for ensuring schools’ … included in our original report Oversight of School Fire Safety Compliance 2015S86 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followContinuity of Operations Planning (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security and Emergency Services: Continuity of … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of such services as a … City of Lockport Independent Audit Services 2014M238 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one of whom also serves as the Board Chair. The Chair is the County's chief executive …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… detailed descriptions of the improvements to be made and locations where the work will be performed. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 5,300 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2016-17 … used to log on to the network in at least six months. The Board has not adopted a comprehensive disaster recovery plan. … job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
Long Lake Central School District Payroll 2016M90
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Vestal Central School District – Financial Condition (2014M-08)
… The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the … Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Letchworth Central School District – Financial Management (2013M-332)
… Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed … operating surpluses to fund eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, respectively. Five of these reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… remediation and rehabilitate vacant homes for affordable owner-occupied use. The Land Bank funds its …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Bombay – Justice Court Operations (2015M-208)
… The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is … of the clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Endicott – Budget Review (B4-15-11)
… Village's general fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … sources. Ensure compliance with the tax levy limit law by either adopting a local law to override the tax cap or …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11