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Retirement System Membership – Forest Rangers Plan
… participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … your membership in the New York State and Local Police and Fire Retirement System is mandatory. If you were employed as … System to the New York State and Local Police and Fire Retirement System by December 31, 1997. “Forest ranger” …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipStatistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Bolivar-Richburg Central School District - Financial Management (2019M-17)
… the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent of the 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… October 31, 2016. Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by … children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is … Burnt HillsBallston Lake Youth Recreation Commission Financial Activities 2017M68 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesYonkers City School District – Fixed Assets (2015M-229)
… greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate the missing inventory items identified in this report, maintain accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… and adequate records with supporting documentation to account for all of the Department’s financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andWeekly Investment Plan
… 28 48,477 96,954 242,385 484,770 727,155 969,540 29 44,845 89,690 224,224 448,448 672,672 896,896 30 41,466 … 306,606 43 14,011 28,021 70,053 140,107 210,160 280,213 44 12,783 25,566 63,916 127,831 191,747 255,662 45 11,641 … annual rate and contributions to age 65. NOTE: This table is for educational purposes only. The hypothetical 7.5% …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planUpper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementContract Advisory No. 22
… purchase orders on a timely basis. References: SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemOpinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring System has designated 27 municipalities across the state as fiscally stressed
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… today announced that nine villages were designated in fiscal stress under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office evaluated all non-calendar year … today announced that nine villages were designated in fiscal stress under his offices Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York state (including New York City), while the number of jobs in goods-producing sectors continued a long-term … for all New Yorkers.” Over 85% of the almost 9.7 million jobs statewide, including New York City, were in service-providing industry sectors in 2024, with jobs in the health care and social assistance sector …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… the Board better manage the process,” said Susan Baker, Vice President of Trillium Asset Management. “Yet, many companies …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersState Comptroller DiNapoli Releases Municipal Audits
… Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all PILOT agreements were …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds occurs, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit