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Fillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Oswego County – County Bridge Maintenance (S9-13-8)
… bridge. For the nine available and completed fiscal years from 2002 through 2011, the County had an average of 21 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 … Of the flags not responded to timely, one was a red flag that was responded to 91 days after received; 49 days …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Other Bulletin No. 49
… Purpose To provide the State University Construction Fund instructions for … sum payment in the NEW amount of $1,500 or $3,000. The State University Construction Fund’s Board Resolution … subject to employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-193
… 1 Lag 03/28/13 04/24/13 Background Section 37 of the Judiciary Law provides for the payment of annual increments and additional increments (longevity … employees in the Unified Court System (UCS). Chapter 276 of the Laws of 2008 and the 2007-2010 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityUnified Court System Bulletin No. UCS-116
… and Longevity Payments pursuant to Article 2, Section 37 of Judiciary Law and implementation legislation for … for employees who have at least twenty-five (25) years of continuous service in UCS. OSC Actions After payroll … eligible employees whose status is Active, on Paid Leave of Absence (except those on Military Stipend) or Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-116-april-2007-service-increments-longevity-pay-and-longevityReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations.These taxes are … Growth Factor – The amount local governments are permitted to increase their real property tax levies. Either two … levy limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by GASB …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases State Audits
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … overtime totaling $31,783 for administrative duties. In visits to work sites, auditors noted an excessive number … Bridges and Repairing Defects (2014-F-9) (Follow-Up) In an initial audit report issued in April 2013, auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulations (NYCRR) clearly defines the reporting process for elected and appointed officials and ensures they receive … credit. In August 2015, this regulation was revised for officials who begin a new or subsequent term on or after … the revised regulation sets out specific time frames for completing requirements such as an official’s record of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesDeath Benefits – Divorce and Your Benefits
… a member to designate the ex-spouse to receive a portion of the ordinary death benefit. The ex-spouse’s portion is … ensures that the ex-spouse will receive a portion of the ordinary death benefit even if the member does not … them. Accidental Death Benefit The beneficiaries of an accidental death benefit are designated by law (RSSL, …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… for England have today written an open letter to ExxonMobil shareholders in advance of the ExxonMobil … in Dallas, Texas. The open letter calls on shareholders to join the two institutions, who lead engagement with … doubt that, at this time, ExxonMobil would be better able to form a more thoroughly tested and successful strategy, and …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… September 11, 2001. The sharp reduction in federal funds for transit security over the past four years has shifted … made the system much safer than before 9/11. Federal funds for transit security have declined sharply since 2009. Even … deadlines. The MTA lost the use of nearly $46 million for its capital security program because of delays, although …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsFire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… the District’s operations. Results of Review Based on our limited procedures, it appears that the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284XII.6.B Land Acquisition Payments – XII. Expenditures
… pursuant to the New York State Eminent Domain Procedure Law. Whether acquired voluntarily or involuntarily (i.e., by … with the New York State Eminent Domain Procedure Law (EDPL) a court has the discretion to award a landowner an … pursuant to the New York State Eminent Domain Procedure Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… in classrooms, one in a bathroom, and the other at a kitchen sink. Although district officials notified the local …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital … over $600,000 of the overpaid claims and taking steps to make more recoveries. Of the initial report’s seven audit …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsAccidental Death Benefit – Article 14 Benefits
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident, not due to your own willful …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefit