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Mechanicville City School District – Financial Condition (2017M-93)
… January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and … Mechanicville City School District Financial Condition 2017M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Red Creek Central School District – Financial Condition (2016M-365)
… because of overestimated expenditures. The District's reserve plan does not include the District's specific … intentions for the funding, use and maintenance of reserve funds, including a detailed analysis of the … that result in the appropriation of fund balance and reserve funds that will not be used. Adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365McConnellsville Fire District – Financial Operations (2014M-19)
… accounting records were not maintained and monthly and annual financial reports were not prepared. The Board did not … has not adopted a code of ethics, procurement policy or an investment policy. The Board did not conduct a thorough audit … Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Accidental Disability – Special 20- and 25-Year Plans
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability … benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: Food … and Contracting Practices (2014-S-19) SUNY officials have generally established good internal controls over procurement and have effectively communicated these procedures to the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… age 55 at retirement and your regular plan would provide a greater benefit, the greater benefit will be paid. The Section 384-e (b) Benefit …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bService Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with 20 years or more of … Earnings (FAE) , plus an additional 1% of their FAE for each year of creditable service beyond 20, up to a … of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialComptroller DiNapoli Releases State Audits
… Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An initial audit report, … were enrolled into Medicaid with multiple identification numbers. In a follow-up, auditors found DOH officials have … were enrolled into Medicaid with multiple identification numbers …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsIndividuals with Disabilities Education Act – Federal Funding and New York
… with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children … with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actSelected State Agencies’ Roles in Financial Literacy
… which is responsible for posting the information on its website. The law required all agencies and authorities to … by November 1, 2021; DFS was required to post it to its website by January 1, 2022. Agencies and authorities are also … level of service to New Yorkers. DFS posts links on its website of financial literacy information provided by …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Municipal and School Audits
… audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, 2023 and 2024 financial statements further … city has limited options available to fund any increases in operating costs. City officials were not planning to …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsEn-Con Police Disability – En-Con Police Officers Plan
… You would be entitled to this disability benefit if, at the time of filing, you are: Under age 60. Physically or mentally unable to perform your duties as the natural and proximate result of a disability sustained …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityDiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … Syracuse and Yonkers. “Fiscal stress scores have improved in several of these cities, but not everyone has smooth … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli Announces State Contract & Payment Actions for October 2014
… to added transparency via his Open Book New York website. Highlights for October 2014: Major Contracts … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… recent investment returns that have helped keep rates stable," DiNapoli said. "Stable rates are very important to our employers and provide …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Creditable Service – Special 20- and 25-Year Plans
… 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used to calculate your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer … Transportation Authority Police Pension Fund Service in the U.S. military, as specified by law What type of …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceState Comptroller DiNapoli Releases Municipal Audits
… in their 2023 adopted budget for the New York State Touring Route Program because there is no assurance the state …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits