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Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

Springs Union Free School District Financial Condition and Leave Accruals 2014M200

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals

Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)

… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …

https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30

State Comptroller DiNapoli Releases Municipal Audits

… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and have five or more years of credited … retirement plan, you must retire by the first day of the month following your 70th birthday, even if you have not …

https://www.osc.ny.gov/retirement/publications/1511/age-60-plan

Service Retirement Benefit – State University Police Plan

… retire at any age after completing 25 years of SUNY police service, or you may qualify for a service retirement if you … your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Your total benefit cannot exceed 75 percent of …

https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefit

Service Retirement Benefit – Forest Rangers Plan

… may qualify for a service retirement if you reach age 60 before having served 25 years as a forest ranger. The Benefit … are a Tier 2, 3, 5 or 6 member. If you retire at age 60 before completing 25 years of service, you will receive a … Comptroller at least 15 days, but not more than 90 days, before the date on which your retirement will occur. The …

https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefit

DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter

… Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, … 2025, the end of the state’s previous fiscal year. As of Dec. 31, 2025, the Fund had 40.0% of its assets invested in … State Common Retirement Fund Fund was $2978 billion at the Dec 31 2025 end of the third quarter of State Fiscal Year …

https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarter

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… of a sample of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or approved as required. The … charges (80 percent) totaling $7,627, were not supported by a receipt, a documented purpose, or both. Officials did …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

LaFargeville 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 … did not use any of the appropriated fund balance. The Business Manager has developed a long-term planning model …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Contact Information

… Thank you for your email. We have received your email. Return to Contact Us Page …

https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information

Opinion 93-33

… -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC OFFICERS LAW, §70-a; … may publish notice of the school district's annual meeting in the newspaper. A school district, however, may not … may publish notice of the school district's annual meeting in a publication which is entered as second-class …

https://www.osc.ny.gov/legal-opinions/opinion-93-33

The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and … choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you …

https://www.osc.ny.gov/retirement/publications/1511/age-55-plan

City of Salamanca – Selected Financial Activities (2015M-284)

… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the … April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the … Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately 6,000 residents, is governed by …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Hammondsport Central School District – Multiyear Planning (2024M-54)

… the District’s needs totaling $1.4 million. In addition, while District officials prepared an annual reserve and fund …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal Audits

… or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1

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