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Henrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … fund balance or reserve policies or multiyear financial and capital plans. The audit included four recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… (5.48%). The Fund’s long-term expected rate of return is 5.9%. The timing of the Fund’s annual valuation date is tied to the state fiscal year. Every three years the Fund is required to undergo an independent Fiduciary and Conflict …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnOpinion 89-40
… 781 at 785, affd 50 AD2d 614, 375 NYS2d 500, mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). While the legislative … Kershnar v Heller , 14 NYS2d 595, mod on other grnds, 285 App Div 751, 15 NYS2d 451; see also Boro Park Sanitary Live …
https://www.osc.ny.gov/legal-opinions/opinion-89-40IT Security Fundamentals – Information Technology Governance
… on ensuring that data is not tampered with during or after submission. Having accurate and complete data is essential … value. The most available systems are accessible at all times and have safeguards against software or system errors, …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsComptroller DiNapoli Releases School Audits
… the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit report. NYC Department of Transportation — Street Construction-Related Permits (2020-N-6) The NYC Department of Transportation (DOT) issues 150 different …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsAccidental Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Accidental …
https://www.osc.ny.gov/retirement/publications/1502/accidental-disabilityOrdinary Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Ordinary Disability
https://www.osc.ny.gov/retirement/publications/1502/ordinary-disabilityAvailable Options – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Available Options
https://www.osc.ny.gov/retirement/publications/1502/available-optionsStay Informed – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members …
https://www.osc.ny.gov/retirement/publications/1502/stay-informedChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Challenging …
https://www.osc.ny.gov/retirement/publications/1507/challenging-determinationAccidental Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Accidental …
https://www.osc.ny.gov/retirement/publications/1507/accidental-disabilityOrdinary Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Ordinary …
https://www.osc.ny.gov/retirement/publications/1507/ordinary-disabilityTier Status – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Tier Status …
https://www.osc.ny.gov/retirement/publications/1507/tier-statusStay Informed – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Stay …
https://www.osc.ny.gov/retirement/publications/1507/stay-informedChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Challenging …
https://www.osc.ny.gov/retirement/publications/1502/challenging-determinationBorrowing Against Your Contributions – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 …
https://www.osc.ny.gov/retirement/publications/1505/borrowing-against-your-contributionsThe Age 55 Plan – Basic Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Sections 70a 71a and 75 The Age 55 Plan …
https://www.osc.ny.gov/retirement/publications/1505/age-55-planThe Age 60 Plan – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 The Age 60 Plan …
https://www.osc.ny.gov/retirement/publications/1505/age-60-planLimitations – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Final …
https://www.osc.ny.gov/retirement/publications/1505/limitations