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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village … through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Comptroller DiNapoli Releases State Audits
… canal systems with complete and accurate information about what has been achieved on their behalf. The authority did not … goals for 13 of the 15 performance measures in quantitative terms. The authority's board has not reviewed …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for a service retirement benefit when you reach age 60 and have five or more years of credited service. If you … with a full benefit at age 62 or between the ages of 60 and 62 with a reduced benefit. 1 Regardless of tier, if … shown below: Age at Retirement Percentage of Reduction 60 12 61 6 62 0 Filing Your Application for Service …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planService Retirement Benefit – State University Police Plan
… will receive an additional 1.66 percent of your FAS, up to a maximum of 15 years for Tier 1 members and seven years … 25 years of service, you will receive a benefit equal to 2 percent of your FAS for each year of SUNY police service …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitService Retirement Benefit – Forest Rangers Plan
… 25 years of forest ranger service. Or, you may qualify for a service retirement if you reach age 60 before having … your benefit will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 years, including service …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… a purchase request, approving the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… School purpose. In addition, the Chief Education Officer (CEO) and Chief Operating Officer (COO) have the ability to … modify or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23LaFargeville Central School District – Financial Condition (2016M-216)
… is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The … District officials appropriated about $1 million of fund balance in each of the past three fiscal years but the … a result, the District did not use any of the appropriated fund balance. The Business Manager has developed a long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Contact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 93-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §60(a): A publication entered as second-class matter at a post-office located outside the boundaries of a school … in a publication which is entered as second-class matter at a post office located outside the boundaries of the school …
https://www.osc.ny.gov/legal-opinions/opinion-93-33The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… a special retirement plan, you must retire by the first day of the month following your 70th birthday, even if you … your pension will equal: 1/120th (.83 percent) of your FAS for each year of credited service; plus 1/60th (1.66 … the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second … more heavily on sales and user taxes. Effective January 1, 2021, the State’s top personal income tax rate increased … and local tax burden in New York State was $327 per $1,000 of personal income in fiscal year 2020, a decline from …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Unclaimed Funds Survey
… are having a technical issue or have a question related to your claim, please contact us . …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyService Retirement Benefit – En-Con Police Officers Plan
… may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement … reach age 60 before having served 25 years as an En-Con police officer. The Benefit With 25 years of creditable … 1/50th (2 percent) of your FAS for each year of En-Con police service. For each year of service beyond 25 years, …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefit