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South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mBet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfGrowing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdfAnnual Performance Report on New York State’s Industrial Development Agencies IDAs Fiscal Year Ending 2016
Annual Performance Report on New York State’s Industrial Development Agencies IDAs Fiscal Year Ending 2016
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance.pdfTown of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through … The purpose of our audit was to review the Boards administration of grant fund moneys for the period of May 4 2009 through …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Service Credit for Tiers 2 through 6
… public employment before you became a NYSLRS member or for military service. This booklet describes the types of … for all your paid public employment beginning with your date of membership. The amount of credit you receive is based … about military service credit, including eligibility and application requirements under the different statutes of law, …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Opinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Three Indicted in Multi-State Prescription Fraud Ring
… Ciera Washington, age 35, of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and Bryan Otero age 36 of WoodRidge New …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… sentenced to a conditional discharge are monitored by the Queens County District Attorney’s Office (Office). Our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… Officials are required to complete a three-month record of activities (ROA) within … the start of the term. We have created a fillable template to help you track your activities and hours worked. Click to download the ROA Template (you must have Microsoft Word* …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateTown of Spencer – Procurement (2025M-100)
… Town officials did not procure goods and services in accordance with the statutory requirements set forth in New York State General Municipal Law (GML) or with the … adhered to the competitive bidding exception set forth in GML. Competitively bid, in accordance with GML, for …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Midway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors (Board) … disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved? Audit … 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… trust in the town board’s efficiency and effectiveness. From January 1, 2015, through August 13, 2025, the Town’s … 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/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Hempstead (Town) is one of the local governments included in our review. The Town is located in Nassau County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Performance of Duty Disability – New Career Plan
… be equal to one-half (50 percent) of your FAS, plus an annuity based on any annuity savings contributions you have made. The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityPerformance of Duty Disability – Career Plan
… service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability retirement benefit … may be eligible to receive. You must also select an option for the payment of your disability benefits . Filing You, …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Law or if the incident or occurrence took place on or after September 1, 1980. The written notice must detail … one-half (50 percent) of your FAS, plus an annuity based on any annuity savings contributions you have made. The … Tier 5 and 6 members would not receive an annuity based on those contributions. The performance of duty disability …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based on any annuity … the payroll; On an authorized medical leave of absence for up to two years (which may be extended for an additional two … Compensation or other similar employer-funded benefits for up to two years since last being paid on the payroll, as long …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disability