Search
Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… moneys to purchase a new personal computer to be used for various department purposes, and to pay for a ceremony to … moneys to purchase a new personal computer to be used for various department purposes and to pay for a ceremony to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… at the districts (13 districts) was “Whom to Turn to.” Only seven of the districts provided guidance on how to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffKillawog Fire District – Controls Over Financial Operations (2013M-111)
… records annually or contract with an independent auditing firm to do so. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic PINs
… of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contract Guidelines (Guidelines), the … of our examination was to determine whether DECs use of fuel cards complied with the Office of General Services OGS …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsOrdinary Death Benefit – Career Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not … on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ Compensation or other …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Your beneficiary may be entitled to an ordinary death benefit, in … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed at least one year of …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District … policies or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk … completed audits of the Avoca Central School District Fire Island Union Free School District Rome City School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsBeacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed remittances … received from the student treasurers and faculty advisors were not provided. The student treasurers’ records … a timely manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … our objective, we matched a file of tax year 2015 personal income tax returns processed by the Department to the subsidized day care files provided by OCFS and ACS. Key Findings During the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditCuddebackville Fire District – Board Oversight (2024M-94)
… Determine whether the Cuddebackville Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… The District operates four schools with approximately 2,625 students and 375 employees. The District’s expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133State Agencies Bulletin No. 2267
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2024. Effective Dates: This bulletin is effective immediately. OSC Actions: OSC will update … The purpose of this bulletin is to request verification of the agencys address to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12