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Overview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewFinancial Data: What is the general schedule/cycle of data availability?
Financial Data What is the general schedulecycle of data availability
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityAccounts Payable Advisory No. 50
… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the … in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… whether Town officials effectively managed the billing, collection and enforcement of water and sewer charges for the … provide adequate guidance for water and sewer billing and collection. Ensure that all customers are billed the correct …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Fabius-Pompey Central School District – Information Technology (2016M-237)
… assess the District’s management of network user accounts and security settings for the period July 1, 2014 through … in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates … to the District’s computer system in at least six months, and 18 of the 111 were last used in 2013 or earlier. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Comptroller DiNapoli Releases School Audits
… fund balance to finance district operations, however, they only used $1.27 million of appropriated fund balance during …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… clean air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country backwards. "Delaying, weakening … operations so they can be sustainably profitable and advocate for smart environmental regulation. For businesses …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alexandria … School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 92-3
… the chairman's loan from the engineer is outstanding. If only the chairman may approve the engineer's vouchers, we …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Oversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsCity of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … a plan to maintain fund balance at a reasonable level. Review the revenue estimates for metered water sales and … City of Yonkers Budget Review B1866 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. … NYSLRS employers report information about employees through Retirement Online including their earnings …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… activity for the period January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a … for the period January 1, 2012 through January 31, 2014 totaled $259,333. Key Findings The Department’s bylaws …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mVillage of Blasdell – Purchasing (2017M-195)
… does not address professional services or quotes above $10,000 but below competitive bidding thresholds. The Board does …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and capital plans as well as a fund balance and reserve … Town of Marbletown Financial and Capital Planning 2017M234 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… Findings The Board did not use an appropriate process when selling and acquiring property, resulting in the likely …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Chenango Valley Central School District -- Budget Review (B18-4-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Unified Court System Bulletin No. UCS-130
… of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the … participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in … agencies of the new voluntary insurance Deduction Code 539 Allstate Life of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-york