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North Bellmore Union Free School District – Financial Condition (2014M-47)
… in its adopted budgets and consistently appropriated funds balance that was not needed. The District’s unexpended surplus funds exceed the level established by Real Property Tax Law. … estimates for appropriations and unexpended surplus funds. Review fund balance and develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67State Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees … PayServ to reflect the pensionable overtime earnings limit for 2021 of $20,763.51 for Tier 5 ERS and TRS members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesContract Advisory No. 28
… New York State Contracts. The updates include the addition of Section 27, Admissibility of Reproduction of Contract, which addresses the electronic reproduction of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixAvailable Options – Career Plan
… Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your death, … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your death, … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your death, … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … on deposit.) This option will provide you with a reduced monthly benefit for your lifetime. At your death, … adjustment [COLA]) for life. If your beneficiary dies before you, all payments will cease upon your death. …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsAvailable Options – Forest Rangers Plan
… Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your death, … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your …
https://www.osc.ny.gov/retirement/publications/1864/available-optionsAvailable Options – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/available-optionsDiNapoli Identifies Problems With Low-Cost Power Program
… even though they were given multiple opportunities to weigh in on the auditors’ conclusions. NYPA’s full response …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programOpinion 92-24
… opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION LAW, §60; … a "newspaper" which satisfies the conditions precedent for designation as an "official newspaper" a publication … and ordinarily printed and distributed at least weekly for at least one year; (3) contain news, editorials and other …
https://www.osc.ny.gov/legal-opinions/opinion-92-24XI.18.E Public Officers Law – XI. Procurement and Contract Management
… FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … legislative employee or political party chairman or firm or association of which such person is a member, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawSteuben County – Financial Management (2025M-127)
… should be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
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
… New York State Comptroller Thomas P. DiNapoli today announced that the New York Common Retirement Fund (Fund) has reached … The New York Common Retirement Fund Fund has reached precedentsetting agreements with …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , Tompkins and … are helping to incentivize and assist local economic development efforts, there must be proper accountability,” … and financial operations are performed by a not-for-profit development organization with oversight from the IDA board. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government … of receipt. Therefore, officials and auditors could not confirm whether the collections were deposited in accordance … New York State Comptroller Thomas P DiNapoli today announced the following local government and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) Training (Niagara County) SHP … all 131 of its uniformed personnel. City of Watertown – Sexual Harassment Prevention Training (Jefferson County) SHP …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Divorce – State Police Plan
… benefits are considered marital property and can be divided between you and your ex-spouse when the marriage … instructions on how your retirement benefits should be divided when you retire, die or terminate your membership. We … The survivor benefit beneficiary designations made by retirees who chose the Single Life Allowance option or …
https://www.osc.ny.gov/retirement/publications/1518/divorce