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Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andDeath Benefits
… As a NYSLRS member, your beneficiaries may be entitled to receive a death … 11 benefits, and you die under circumstances that permit payment of an accidental death benefit, a special accidental … total amount payable to your beneficiary cannot exceed $10,000. (Return to Top) Rev. 3/23 …
https://www.osc.ny.gov/retirement/members/death-benefitsComparison of PFRS Benefits
… 10%. Payments Not Included in FAE Tiers 2 – 6: Unused sick leave Payments made as a result of working vacation Any form of termination pay Payments made in anticipation of retirement Lump sum … PFRS retirement plans, refer to our Publications page . Sick Leave Credit — Section 341(j) RSSL Eligible members may …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … revenues comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… services throughout the city. In fiscal year (FY) 2025, the city spent $415 million on fuel and fleet repair, … – its highest on record – exceeding the city’s target of 85 months. This aging fleet has contributed to a decline in … impact. For instance, 100% of new vehicle purchases in FY 2025 met local emission standards, 77% of the fleet now …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … highway and fire protection) totaled $2,119,755. Audit Summary The former Supervisor, who resigned in October 2024, … financial reports (including budget-to-actual, balance sheet and reconciled cash balance reports) to the Board. The …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli Announces State Contract & Payment Actions for September 2014
… his office reviewed 1,962 contracts valued at $2.9 billion and approved nearly 1.2 million payments worth nearly $12.9 … in September. His office also rejected 200 contracts and related transactions valued at $1.3 billion and nearly 1,500 payments valued at nearly $7.4 million due …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014Reporting Regulations 315.2 & 315.3
… Part shall be considered by the employer. §315.3 Employer reporting* (a) Timeliness of reporting. All reporting as … Employees’ Retirement System or the New York and Local Police and Fire Retirement System and who have been assigned … (b) the individual reports to a certain person or department at the beginning or during each work day; (c) …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… a final judgment issued by a court, a settlement agreement reached by an agency and another party while a … proceeding, or proceeding under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party without any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesRequest for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfOpinion 89-42
… of the village, under the "Treasury Direct" program. This is in reply to your letter concerning the investment of … security is issued, the security being evidenced only by an account master record and a description of the security in … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… is more objectively determinable. It includes the purchase price or construction costs and also additional charges to … are not limited to, the following: Land: Original contract price Brokers' commissions Legal fees for examining and … if payable by purchaser Buildings: Original contract price of cost of construction Expenses incurred in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… for enforcing the 2010 New York State Rechargeable Battery Law that requires manufacturers and retailers recycle … are being recycled in New York as the law requires or how much is being recycled. The agency also does little with … Auditors checked on 30 of them and found five did not know they were enrolled in the program to collect and recycle …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsState Comptroller DiNapoli Releases State Audits
… or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. In a … (SED): Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (2016-S-10) The Universal Pre-Kindergarten (UPK) …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… assets are adequately accounted for and would be detected if lost, stolen or misused. Auditors selected 60 IT assets …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Selected Aspects of Safety and Security in Subway Facilities
… taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, … Authority (MTA) agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in four boroughs (Manhattan, the Bronx, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesOversight of Adult Care Facilities
… Objective To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents. The audit … To determine whether the Department of Health adequately …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesEstimated Invoice
… 2025. ( Note: Since the February 1, 2026 due date falls on a Sunday, your due date will be the next business day, … Factor The Divide-by-Factor represents the 45 days of interest you will save if you pay your annual invoice by … Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer menu, then …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
Determine if the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations