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Special Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6Special Plan for St. Lawrence County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-i and 603(f))
… Special St Lawrence County Sher Undersheriffs Deputy Sher and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 891 …
https://www.osc.ny.gov/retirement/publications/special-plan-st-lawrence-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Special Albany County Sher Undersheriffs Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
Special Jefferson County Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89j 603h
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
… Special Plan for Onondaga County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 some Tier 3 Sections 89k 603g …
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… million were also not approved by the Board before the transfer was made. However, to help promote transparency, … reserve fund policy which, if established, could provide guidance on the optimal funding levels of each reserve or … posted on the District’s website for public review. 1 For guidance on fund balance classification and reporting, see …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… Common Retirement Fund needs to attract and retain the best and brightest investment talent that it can in order to remain one of the best-funded public pension plans in the country,” DiNapoli … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingComptroller DiNapoli Releases State Audits
… to communicate information about diversions appeared to be too low. In a follow-up, auditors found MTA officials have …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… of the fire company. You ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire … Whether moneys raised by a volunteer fire company that is part of a village fire department is property of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… Corp . v County of Suffolk , 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596). The … Area Builders Association , supra ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Agencies Bulletin No. 1977
… pension plan including a VDC plan. ( See Payroll Bulletin No. 1256 ) Effective April 2013, employee contribution rate … State Agencies Bulletin No 1977 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… properly claim State aid (BOCES aid) on behalf of their component school districts (component districts)? Audit Period July 1, 2022 – October 31, … officials prepare BOCES aid claims on behalf of their component districts (local districts that partner with and …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Village of Victory – Records and Reports (2025M-94)
… with adequate monthly financial reports and file the AFRs in a timely manner (Figure 1). As a result, the Board’s … the adjusted bank balances to book balances recorded in the central accounting system. In addition, the budget status reports did not contain all …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… operational results during the audit period were over $118 million. Of the $94.4 million in year-end transfers, … County) A previous audit, Hilton Central School District – Network Access Controls ( 2022M-200 ), determined that … policies or adequate written procedures for managing network user account access. To help officials improve their …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility District , … appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial Activities …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-32
… of which county treasurer is stockholder) -- Stock Ownership (county treasurer as stockholder) GENERAL MUNICIPAL … General Municipal Law, §801 (1986 Opns St Comp No. 86-7, p 11; 1979 Opns St Comp No. 79-146, p 28). We also note that … conduct otherwise prohibited. August 30, 1989 Nancy Rhodes, Treasurer County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Accounts Payable Advisory No. 68
… the contract vendors to ensure the agency receives the best value for moving services. Each agency is required to complete a streamlined bid process, referred to as a “best and final offer” process, from the list of eligible …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesSchalmont Central School District – Financial Condition Management (2018M-15)
… The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15