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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… Treasurer (the Chair’s spouse) is employed as a part-time sales representative. The Treasurer has not filed the annual update …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

Greece Central School District – Procurement of Professional Services (2024M-129)

… whether the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the … procurement of professional services. Key Findings The Board and District officials did not always seek competition … whether the Greece Central School District District Board of Education Board and District officials sought …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter

… economic volatility remain risks, however. Fortunately, my team manages the state pension fund prudently, with a …

https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarter

LaFargeville Central School District – Financial Condition (2016M-216)

… School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure … from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Service Retirement Benefit – Forest Rangers Plan

… forest ranger service. Or, you may qualify for a service retirement if you reach age 60 before having served 25 years … one-half of your FAS. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the … but not more than 90 days, before the date on which your retirement will occur. The 15-day filing requirement is …

https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefit

Service Retirement Benefit – State University Police Plan

… any age after completing 25 years of SUNY police service, or you may qualify for a service retirement if you reach age … With 25 years of creditable service, your benefit will equal 2 percent of your Final Average Salary (FAS) for each … exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if you are a Tier 2, 3, 5 or 6 …

https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefit

SOMOS 2026: Important Information for New Yorkers

… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … , September 2025 MTA Metro-North, Mitigation for Extreme Weather Conditions , February 2025 MTA, Bridges & Tunnels, Bus, Transit Bus, Measures to Address Extreme Weather Conditions , January 2025 Interactive Data Dashboards …

https://www.osc.ny.gov/somos

Child Care Assistance – Federal Funding and New York

… The New York State Child Care Assistance Program (CCAP) provides subsidies for … (TANF) block grant and $810.3 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care Entitlement …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistance

Hammondsport Central School District – Multiyear Planning (2024M-54)

… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54

City of Lackawanna – Garbage Collection Fees (2021M-206)

… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). … City officials properly assessed and billed solid waste garbage collection fees garbage fees …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

State Comptroller DiNapoli Releases Municipal Audits

… services from five vendors totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits

Service Retirement Benefit – En-Con Police Officers Plan

… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … as an En-Con police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your FAS for each year of En-Con police service. For each …

https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefit

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