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Service Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the … formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor …
https://www.osc.ny.gov/retirement/members/divorce/service-creditConesus Volunteer Fire Department – Financial Controls (2014M-42)
… financial controls for the period of January 1, 2012 through December 31, 2013. Background The Conesus … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Freeport Union Free School District – Financial Condition (2016M-300)
… 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, … Freeport Union Free School District Financial Condition 2016M300 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mMarch 2000: Handicapped Parking Education Program
… education program for the purpose of providing education, advocacy and increased public awareness of handicapped … which brought the charge for violation. The municipality's share will be used for local justice programs and purposes. At least ten percent of the municipality's share must be used for developing and implementing a …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programWainscott Common School District – Financial Condition (2013M-268)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Mechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … multiyear financial and capital plans that would define how unrestricted fund balance would be used. The District’s … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93State Comptroller DiNapoli Releases Municipal Audits
… officials have historically adopted budgets that relied on nonrecurring revenues to fund operations and … expenditures. Therefore, city officials relied on and depleted fund balance to finance budget deficits. As a … filed the AFR for fiscal year ending Dec. 31, 2023, on Aug. 28, 2025 – 544 days after the due date. Furthermore, …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.14 million. Key Findings On May … is 1 percent of per pupil revenue from the prior academic year. On January 31, 2013, the Board approved a revised … its budget during the year. During fiscal years 2011-12 and 2012-13, School officials had budgeted for a $650,362 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321North Shore Public Library – Financial Condition (2013M-344)
… Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 … 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed by the … of Education which comprises seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingGreenville Fire District – Capital Reserve (2014M-64)
… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated … with amounts exceeding the amounts budgeted annually for the reserve. The Board had intended to use the reserve to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… nine-member Board of Education, operates four schools with approximately 1,900 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mCircleville Fire District – Board Oversight (2013M-343)
… 2012 through August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire Commissioners governs the District. The District’s … Circleville Fire District Board Oversight 2013M343 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343DiNapoli: New York Sends More Money to Washington Than It Gets Back
… than federal receipts. In New York, federal spending grew more than in the nation overall, 5.4 percent compared to …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backState Agencies Bulletin No. 194
… percentage or return them to a full work schedule, use one of the following procedures. If there is no later …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workSaratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for … Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Lockport Public Library – Claims Processing (2015M-192)
… public library that received its charter from the Board of Regents of the New York State Education Department in 1893. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192PUC Achieve Charter School – Board Oversight (2016M-316)
… Monroe County, is a public school financed by local, State and federal resources that is not under the control of the … Findings The local Board members did not actively direct and monitor the School’s financial operations. During the … Actively monitor the School’s financial condition and develop a plan to improve its current condition. Actively …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316