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Contributing Toward Your Retirement – Police and Fire Plan
… benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the interest … 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 years of …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementContributing Toward Your Retirement – En-Con Police Officers Plan
… covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementCredit for Previous or Military Service – State University Police Plan
… System, or another public retirement system in New York State, your service may be re-credited and your date of … State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… an AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this … public query in SFS. The appropriate account code from the table below is also required. When used, these specific codes … lapsed cash advance account code as listed in the table below. Like the codes in the table above, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceSt. Lawrence County – Financial Condition (2013M-46)
… fund balance in the general fund decreased 68 percent from fiscal year 2007 to 2011. During that period, the unexpended funds remaining at year end declined from an $11 million surplus in 2007 to a deficit of $1.7 … reliance on short-term borrowing. Develop a long-range plan to ensure that sufficient resources will be available to …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
Essex County Probation Department Internal Controls Over Financial Operations 2013M38
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsUtica City School District – Financial Condition (2013M-341)
… heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by the end of … year’s appropriations). Although this is an improvement from the prior year, the District has very little cushion for … year. The Board has not developed a multiyear operational plan to provide a framework for future budgets and facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Lackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … of $1.4 million at the end of the 2012-13 fiscal year due to operating deficits over multiple years. Because the … could result in cash constraints forcing the District to rely on short-term borrowings. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 … and heating system. The remaining 10 vendors in our sample included five purchases made under a State or …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
Town of Southampton Board of Trustees of the Freeholders and Commonalty Trustee Oversight 2013M39
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
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)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library … the Board had adopted an investment policy pursuant to statutory requirements, it did not follow or enforce the … moneys (totaling nearly $1.2 million as of June 30, 2013) to be improperly deposited in types of investments which are …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal … relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of … elected by the tenants. These costs were funded mainly by rental income from tenants and subsidies from HUD. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Opinion 88-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of public works is entitled to the salary fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask whether 17 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… lifts a cloud that has hung over the city’s finances for years,” DiNapoli. “While New York City’s economy … economic recovery has already exceeded the average length for all recoveries since the end of World War II. Although … which represents the city’s unions. The city has agreed to report regularly on its progress in achieving these health …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsOpinion 92-53
… after the city's sales tax ceases to be effective. With respect to whether the State Comptroller's approval is … Consequently, this Office has no approval role with respect to the county's distribution formula set forth in its …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), …
https://www.osc.ny.gov/legal-opinions/opinion-99-1