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Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88School Districts’ Energy Performance Contracts (2015-MR-1)
… with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. … the life of the EPC. The five school districts included in this audit each had an EPC that was approved between …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … Background The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380CUNY Bulletin No. CU-407
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleAutomatic Orders – Divorce and Your Benefits
… Automatic Orders issued pursuant to Domestic Relations Law § 236(B)(2) are binding on the … Automatic Orders are court orders that prohibit parties in a divorce case from making transactions such as transferring …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersBusiness Partners
… attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if you are an independent … affecting pension benefits. These hearings are conducted in compliance with the Retirement and Social Security Law … on behalf of the applicants must be admitted to practice in New York State and registered with the Office of Court …
https://www.osc.ny.gov/retirement/business-partnersNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a U.S. … support and teachings, I achieved my dream of a career in public service, culminating in being elected State Comptroller of New York. It is with … award given by the Order Sons and Daughters of Italy in America Prior recipients of this award include a US …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Statewide 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 consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates … Local government sales tax collections in July increased by 212 over the same month in 2020 marking …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Chenango Valley Central School District , East Moriches Union Free School … is being spent appropriately and effectively." Chenango Valley Central School District – Budget Review (Broome … announced his office completed audits of the Chenango Valley Central School District East Moriches Union Free …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsMember & Retiree E-News Archive — 2025
… November 2025 International Fraud Awareness Week Signs of a Scam Fighting Pension Fraud Retirees Make Sure You … Retirement Savings Deferred Compensation: Another Source of Retirement Income Watching Your Money Grow In-Person …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… NYC, as prescribed in Article 29B of the Tax Law. 30333 Cannabis Excise Tax Tax imposed on gross receipts from the sale of medical cannabis as prescribed in Article 20B and adult-use cannabis for distributers and retail customers as prescribed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … of unreserved fund balances may be displayed or disclosed in the notes. 1,405,300 1,405,300 Unreserved, reported in: General fund 640,327 640,327 Special revenue …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Federal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick … remits to the federal government via federal tax policy in relation to the amount each state receives back through … taxpayer dollars, and the role of the federal government in each state’s budget. Comptroller DiNapoli has performed …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsState Comptroller DiNapoli Releases Municipal Audits
… determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled … board did not require adequate supporting documentation for all claims or annually audit the supervisor’s records and … manner. The justices also did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Tier 1 Death Benefits – New Career Plan
… up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Career Plan
… earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefits