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Justice Court Fund: Advisories
… Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil … July [pdf] - 2008 Legislative Updates and Reporting to the Justice Court Fund (JCF) Surcharge and Fee Increase PL §60.35 … [pdf] - 2008 Legislative Update and Reporting to the Justice Court Fund Surcharge and Fee Extension VTL 1809 (1) …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… was to assess controls to ensure that financial activity is properly recorded and that Company moneys are safeguarded … Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which is responsible for the Company’s overall general and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven … the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… officials reported a restricted cash balance of $0 on its financial statements. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Key Finding The Village Building Inspector did not take an oath of office and, as generally required of a Village … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … office, including being properly appointed to the office, taking and filing an oath of office, meeting residency …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… three funds individually, they maintained a consolidated checking account for the combined funds and paid for large … included in the budget for each fund. Consider separate checking accounts for each operating fund or require a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118State Comptroller DiNapoli Releases Municipal Audits
… and that all claims were approved prior to payment. None of the 18 purchases of goods and services tested, totaling $58,117 (11%), … district making improper or inappropriate payments. Town of Smyrna – Claims Audit Process (Chenango County) The board …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Bond Calendar for First Quarter
… refunding and reoffering purposes. The anticipated sales in the first quarter compare to past planned sales of $9.11 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterOrdinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you are unable to perform your duties because of permanent physical or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service plus 1/60th of your FAS for …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Ordinary Disability (Section 362) – New Career Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service plus 1/60th of your FAS for …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Career Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service, plus 1/60th of your FAS …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… If you are unable to perform your duties because of permanent physical or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362State Comptroller DiNapoli Statement on the Federal Government Shutdown
… Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal … Thomas P DiNapoli released the following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownConstitutional Debt Limit
… For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of … districts (other than the Big 5 districts) The debt limit is a percentage of the current full valuation. …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or obtained. BOCES … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27