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Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… your vested retirement benefit will be eligible for escalation. Learn more about escalation. When you turn 62, the benefit is reduced by 50 …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingBaldwinsville Central School District – Financial Management (2016M-65)
… fund balance was within the statutory limit. The retirement contribution, liability, employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting … Charter School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … corresponding check numbers, no one is reviewing support for those payments, including the monthly bank statements, … to ensure an accurate account of all moneys. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsElba Central School District – Financial Condition (2013M-240)
… and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven elected … officials consistently over-estimated expenditures by a total of $5.5 million. These budgeting practices … 2013, unexpended surplus funds exceeded statutory limits by $949,184. Although District officials appropriated on …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Susquehanna Valley Central School … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… over-expended. Key Recommendations Monitor each project by requiring the Treasurer to submit periodic reports that …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth … School District , Millbrook Central School District and the Mount Morris Central School District . “In an era of … Corinth Central School District – Financial Condition (Saratoga County) General fund budgets from 2012-13 through …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 … required time frames set forth in Town Law Sections 27 and 35. Remit $2,387 in penalties and interest to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that disbursements … and six payments of $8,987 paid to other vendors. Key Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county. You have raised …
https://www.osc.ny.gov/legal-opinions/opinion-88-47SUNY Bulletin No. SU-325
… but are not included in the calculation of overtime. Tax Information The Recruitment and Retention Payment is … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Releases Fiscal Stress Scores
… for 2021, covering all counties and towns, 44 cities, and 11 villages. This round of scoring identified eight local … in a fiscal stress designation for fiscal year 2021, 11 were also in some form of fiscal stress in 2020. … increased in FYE 2021 compared to FYE 2020. For cities, 16% were designated in some level of stress, up from 13.5% in …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… state, local and tribal bridges over federal fiscal years 2022 through 2026. In New York, state and federal funding for … through the state Department of Transportation’s Bridge NY program, which has funded more than 800 projects since … and public benefit corporations, can apply for Bridge NY funding. Report The Condition of Locally Owned Bridges in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… The audit determined the clerk did not deposit 2023 tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately $560,000 daily as …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were planned or enacted …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Averill … was properly recorded and reported and that district money was adequately safeguarded. The board did not …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-601
… SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following zip codes: New York … Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees represented by SEIU Local 300 in Bargaining … in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining units at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employees