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Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Eligibility, the Benefit and Filing – Career Plan
… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows … retirement benefit will be 1/50th (2 percent) of your FAS for each year of service. You will receive an additional …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingPerformance of Duty Disability – State University Police Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … file an application for a performance of duty disability retirement benefit within one year following the alleged … or occurrence; or Your employer within 30 days of the date of the incident or occurrence. The written notice must …
https://www.osc.ny.gov/retirement/publications/1823/performance-duty-disabilityComptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Clinton County) The district’s controls over extra-classroom activity funds were not operating effectively. The board did not … its policy governing the operations of the activity funds. Auditors found that 30 cash receipts totaling $19,322 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… or perform an accountability analysis. Key Recommendations Cease contracting with WGI for the provision of law …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Business Partners
… additional information, please see the descriptions below. Hearings One of the responsibilities of the Comptroller, as … and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions affecting pension … Hearings are held across the state and may be conducted live, by video conference or by telephone, depending on the …
https://www.osc.ny.gov/retirement/business-partnersCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County … reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. Establish …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Taxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such … bearing items such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… with more than 30,000 members and 150,000 family and friend affiliates, has presented the Guglielmo Marconi Award …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth … close to $1.6 billion, up $276 million from July of last year. “Last month’s impressive sales tax performance reflects this year’s strengthening economy and positive jobs numbers,” …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , East … and the Hannibal Central School District . "In an era of limited resources and increased accountability, it's … the director is not adequately reviewing the accuracy of payroll, in particular in situations where wages or pay …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… 2017, city officials balanced the budget using primarily casino revenue, averaging $9 million, and fund balance, … deplete available fund balance. Assuming no additional casino revenue is received, the city will have a projected …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Member & Retiree E-News Archive — 2025
… to Do Business with NYSLRS April 2025 National Financial Literacy Month Financial Literacy and Retirement The 3-Legged Stool Approach to …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025State Comptroller DiNapoli Releases Municipal Audits
… funds. As a result, the board reduced its transparency of financial operations, and the public did not have an … a multiyear capital plan or clearly identify the source of funding for the capital reserves as a part of the … County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 … to weather the ups and downs that have become standard in the past several months and are expected to continue.” The … 30, 2019, the Fund had 38.1 percent of its assets invested in publicly traded domestic equities and 15.2 percent in …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsOpinion 2000 - 13
… 176-b provides that a person "shall not be eligible" for volunteer membership in more than one fire company at one … Village Law §10-1006[10]; General City Law §11-a[10]; Not-for-Profit-Corporation Law §1402[c]). By its terms, … 10 sets forth a threshold eligibility requirement for membership in a volunteer fire company. Since it provides …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli announced today. The purchase brings the state pension fund’s holdings … Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Federal Balance of Payments – Federal Funding and New York
… the federal government. This annual report calculates how much each state remits to the federal government via federal tax policy in relation to the amount each state receives back through various …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-payments