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Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Creditable Service – State Police Plan
… is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a police force or department of a State park authority or … completed a course of law enforcement training within two years of the date of your appointment; Member of the New …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… District, a special act school district created by the State Legislature, is located in the Town of Mount Pleasant, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingWhitesville Central School District – Financial Management (2016M-313)
… one school with approximately 260 students, is governed by an elected five-member Board of Education. General fund … budgeted appropriations, exceeding the statutory limit by more than $1 million. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207State Agencies Bulletin No. 2128
… purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … of Employee Relations (OER) are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations … Diane M Cecero age 64 of Pittsford New …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… has not filed the required annual financial report with OSC for the last three years. Village of Westbury – …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsEnforcement of Mitchell-Lama Surcharge Provisions
… developments supervised by the New York City Department of Housing Preservation and Development (HPD). This audit … while preserving the stability and affordability of New York City’s existing housing stock. The Mitchell-Lama … was created in 1955 to provide affordable rental and cooperative housing to moderate income families. In New York …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
New York State Comptroller Thomas P DiNapoli today announced the promotion of Sylvester Sly McClearn to interim director of the New York State Common Retirement Funds Fund Emerging Manager Program
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal Audits
… the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual … 2019 general ledger had several accounts misclassified. In addition the annual financial reports and tax cap forms … found that the revenue and expenditure projections in the tentative budget are reasonable. The town’s 2021 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-30
… You ask whether, under these circumstances, the town can require the property owner to connect to the water … 251, 239 NYS2d 473). Whether in this instance the town can justify the exercise of its police powers to compel the … Esq., Town Attorney Town of Dryden … Whether the town can require the property owner to connect to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Payroll Users Group Organizational Charter
… Providing feedback to the Bureau of State Payroll Services about the quality and delivery of its services; Conveying feedback to agencies about their processing performance; and Identifying, …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Agencies Bulletin No. 1352
… be available in Control–D the Friday after each pay cycle is confirmed Background Eligibility for the location pay earnings is based on the employee’s status, full/part-time indicator, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: State Pension Fund Value $206.9 Billion
… Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed Income …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
The New York State Common Retirement Fund Fund committed an additional approximately $24 billion to three funds as part of its Sustainable Investments and Climate Solutions SICS Program State Comptroller Thomas P DiNapoli trustee of the Fund announced today
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOpinion 97-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. CITIES -- Powers and Duties (authority to establish financial disclosure requirements for housing … OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public Housing Authorities …
https://www.osc.ny.gov/legal-opinions/opinion-97-11