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Oswego County – County Bridge Maintenance (S9-13-8)
Oswego County County Bridge Maintenance S9138
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Ordinary Disability – Article 14 Benefits
… disability benefits. The benefit is also subject to full escalation. Learn more about escalation. Filing You, …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilitySpecial Disability Benefits – New Career Plan
… are permanently disabled because you contracted HIV(where there may have been exposure to bodily fluids that may have …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… are permanently disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… are permanently disabled because you contracted HIV(where there may have been exposure to bodily fluids that may have …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… are permanently disabled because you contracted HIV(where there may have been exposure to bodily fluids that may have …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsNewark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ … by 2018-19. Key Recommendations Use long-term projections as a financial planning tool to make informed decisions to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mWantagh Union Free School District – Financial Condition (2016M-363)
… schools with approximately 3,050 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … were authorized by the Secretary instead of the Director as required. Credit card claims were not always supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… received its charter from the Board of Regents of the State Education Department in 1969, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. … which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260XII.6.B Land Acquisition Payments – XII. Expenditures
… purchasing the land from the landowner at an agreed upon price, or involuntarily, pursuant to the New York State … purchasing the land from the landowner at an agreed upon price or involuntarily pursuant to the New York State Eminent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations.These taxes are included … or merging of parcels. Calculated by Taxation and Finance. Retirement Contributions >2% - Levy necessary to pay for … levy required to pay for 1% would be excluded.) Applies to State and local employee retirement system (ERS), police and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… of governmental operations and ultimately result in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the … Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Dormitory Authority of the State of … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly … out specific time frames for completing requirements such as an official’s record of activities (ROA), and it …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesDeath Benefits – Divorce and Your Benefits
… a portion of the ordinary death benefit even if the member does not appropriately designate them. Accidental Death … during the time the marriage was dissolved. EPTL § 5-1.4 does not apply to designations that are irrevocable by law, …
https://www.osc.ny.gov/retirement/members/divorce/death-benefits