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New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the … 30, 2013. Background The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, … four schools with approximately 2,200 students and is governed by an elected seven-member Board of education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Opinion 92-41
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … be free from doubt' ( Saltser& Weinsier v McGoldrick , 205 NY 499 at 506; see Lawrence Const. Corporation v State , 293 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 91-41
… (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town … be annually increased. You ask whether, pursuant to Town Law, §81, town electors may, by petition, compel the town … 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137). Town Law, §81 lists several specific questions which may, upon …
https://www.osc.ny.gov/legal-opinions/opinion-91-41NYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… today announced $800 million in recent investments through the New York State Common Retirement Fund’s (Fund) … Comptroller DiNapoli announced $800 million in investments through the NYS Common Retirement Funds Sustainable …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsSaratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the … 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of … operates eight schools with approximately 6,375 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … record and report the District’s financial activities in the accounting system. Prepare and file the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mAvailable Pension Payment Options – Special 20- and 25-Year Plans
… the time of your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, … the time of your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, … the time of your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… at the time of your death, he or she will be eligible for 50 percent of your COLA. If your beneficiary dies before you, … at the time of your death, he or she will be eligible for 50 percent of your COLA. If your beneficiary dies before you, … at the time of your death, he or she will be eligible for 50 percent of your COLA. If your beneficiary dies before you, …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: … State Comptroller Thomas P DiNapoli released the following statement on Governor Hochuls Executive Budget proposal …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetPlattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the … past four years. The Library accumulated a surplus fund balance of approximately $360,000, which is about 81 percent …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Altona Fire District – Claims Auditing (2016M-162)
… The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… While the MTA acknowledges new funding gaps beginning in 2027, these are likely understated, until the capital funding …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planBrentwood Public Library – Leave Accruals (2018M-26)
… Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. … five-member Board of Trustees. Expenditures and other uses for the 2016-17 fiscal year totaled approximately $9.3 million. Key Findings Leave accrual records for five of the seven Business Office employees were …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through … Monticello Housing Authority Housing Choice Voucher Programs 2016M272 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272About an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleRondout Valley Central School District – Financial Management (2015M-296)
… The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the … June 30, 2014. Background The Candor Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods … Develop written procedures for maintenance of leave time records and ensure that accurate information for …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPittsfield Fire District – Board Oversight (2016M-305)
… Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting … such as the District’s bank statements, canceled check images and hall rental agreement forms. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of Education, which is comprised of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272