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DiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… Inc., United States Steel Corp., Waste Management Inc., Western Union Co. and Wynn Resorts. DiNapoli has made … Since the 2010 Supreme Court ruling in the Citizens United case, which struck down prohibitions on independent corporate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… File the Department’s calendar year 2023 annual report on revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State Comptroller (OSC) accurately and in a timely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Agencies Bulletin No. 1741.1
… Bulletin 1741 . Purpose To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments Affected Employees … To provide agency instructions for new overtime earning code to be used for Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonSpecial Accidental Death Benefit – Career Plan
… benefit will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… powers lie with the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an … Ensure that bylaws are being followed, including the President signing vouchers and appointing an audit committee …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their … fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected … $812,000. Key Findings District officials did not seek competition for three purchases totaling $142,346 or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Malone Central School District – Payroll (2017M-278)
… has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during … appropriate oversight. We commend District officials for establishing a well-designed system for processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were … Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns … $9.7 million. Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Hartford Central School District – Cafeteria Collections (2018M-10)
Hartford Central School District Cafeteria Collections 2018M10
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Special Accidental Death Benefit – Special 20- and 25-Year Plans
… dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… benefit will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… benefit will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… position, the salary that would have been payable to a police superior officer or a fire officer. … new york state and local retirement system nyslrs police and fire retirement system pfrs tier 1 tier 2 tier 3 tier 5 tier 6 regional state park police …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… benefit will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… withdraw, or you have less than five years of service and do not qualify for a retirement benefit, you should file the … you have at least five years of credited service, and you do not withdraw your membership, make sure to apply for a …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipBecoming Eligible for a Benefit – Article 14 Benefits
… may leave public employment and, at a later date, apply for and receive a vested retirement benefit . You can choose … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefit