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NYSLRS Announces Employer Contribution Rates for 2024-25
… $15.5 billion were paid out in benefits. “Our state’s pension fund remains one of the strongest pension funds in the nation, and the rates announced today … with access to a two-year projection of their annual pension bill. Employers can use this projection in the …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 Advances Charged to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District … last September to two counts of federal program theft, for stealing from a school district that received federal … of her actions. My thanks to Acting U.S. Attorney for the Northern District of New York Antoinette T. Bacon and …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … provides fire protection and other emergency services to Willsboro Fire District residents. The Department … activities, except for requiring the Department Treasurer to prepare and submit monthly reports to Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206St. Lawrence County – Financial Condition (2013M-46)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located … $3.1 million for the road machinery fund. Key Findings Due to the consistent appropriation of fund balance as a …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Rockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate the cumulative deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Hicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … related activities for the period January 1, 2012, to March 31, 2013. Background The Hicksville Water District … Hempstead, in Nassau County. The District provides water to about 48,000 customers each year. A three-member elected …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be … Village of Mastic Beach Treasurers Office and Credit Cards 2014M150 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of … Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized that supplemental …
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)
… Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did not follow or enforce the policy. Instead, it allowed Library moneys (totaling nearly … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key …
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)
… 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in … was established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … TPF) [pdf] ; the Syracuse Fire Department Association Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the … fire department membership or fire companies providing the service. Key Findings While all six entities had a process …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli Announces Latest Fiscal Stress Scores
… ago, with increases in each category of stress, according to a report released today by State Comptroller Thomas P. … planning for the future.” DiNapoli launched FSMS in 2013 to evaluate fiscal stress for local governments, using … The system’s fiscal stress scores provide an early warning to local officials about fiscal issues and give the public …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons … Comptroller Thomas P DiNapoli announced the indictment of former Hannibal Fire Chief Chris Emmons and his father …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionMorristown Fire District – Board Oversight (2025M-101)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Lawrence Union Free School District – Financial Management (2025M-115)
… 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… informed decision-making by the Board, prevent fraud or misappropriation of funds, comply with reporting … maintain complete, accurate and timely records and reports or adhere to generally accepted accounting principles. We … comparison of revenues and appropriations or balance sheet. Additionally, the Treasurers’ prepared the …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … hours at the Department of Transportation (241,000), State University of New York (226,000), Division of State Police … Two agencies saw notable declines in overtime hours worked: OPWDD (-652,900) and the Office of Temporary and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023