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Available Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsAvailable Options – Forest Rangers Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1864/available-optionsAvailable Options – En-Con Police Officers Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsDiNapoli Identifies Problems With Low-Cost Power Program
… P. DiNapoli. Auditors found NYPA overstated the number of jobs retained under the ReCharge NY program by nearly … 30,000 in public reporting. Auditors were also critical of NYPA’s efforts to monitor whether customers met job … New York Power Authority grants low-cost power to hundreds of businesses and not-for-profits, but its methods for …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programOpinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION …
https://www.osc.ny.gov/legal-opinions/opinion-92-24XI.18.E Public Officers Law – XI. Procurement and Contract Management
… agency/authority in an effort to influence a decision of, or action by their former agency/authority, or gaining … any agency/authority in an effort to influence a decision of, or action by their former agency/authority, or gaining … When contracting with an individual for the rendering of consulting, representational, advisory or other services, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawSteuben County – Financial Management (2025M-127)
… reports. Understanding the Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference between … accumulated over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Pension Funds Break New Ground on Board Diversity
… the Connecticut Retirement Plans and Trust Funds, The City of Philadelphia Public Employees Retirement System and Calvert Investments. As a result of the agreements, the Fund has withdrawn the board diversity … Denise L. Nappier said. “By recognizing the importance of a truly diverse pool of candidates for its Board, Monster …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… but without adequate safeguards in place the effectiveness of these efforts cannot be measured. While some IDAs around the state have begun to improve their oversight of projects, more needs to be done.” The Comptroller’s … to track amounts billed and collected for Payments in Lieu of Taxes (PILOT). Auditors found three businesses were …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … Internal Revenue Service or the New York State Department of Taxation and Finance, which could result in fines and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … and all six elected officials), 14 employees, or 24% of employees tested, and five elected officials did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate … is located in Albany County and is governed by the Board of Fire Commissioners which consists of five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has … students, is governed by an elected seven-member Board of Education. The operating budget for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68