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Local Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataHigher Education – 2023 Financial Condition Report
… academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and 334,247 … higher proportion of private college attendance than most states, or 45 percent compared to 22 percent of students …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationBridgehampton Union Free School District – Claims Auditing (2017M-179)
… February 28, 2017. Background The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school with approximately 190 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Maine Endwell Central School District – Budget Review (B4-13-14)
… year are reasonable. Background The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Opinion 97-25
… the board until after the board approves the applications) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (performance of … the governing body of each county, city, town, village and school district to adopt a code of ethics setting forth for … of section 805-a(1)(c). The courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-97-25XII.5.I Prompt Payment Interest – XII. Expenditures
… Small Business vendor does not qualify, the vendor’s designation can be revoked by contacting the Vendor … Businesses section of the Office of the State Comptroller’s website ( … on the voucher defaults to the indicator from the vendor’s record in the Statewide Vendor File. To change the default …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestOpinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… not ensure that project approvals were transparent to the public by posting required documents on CIDA’s website. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… lacked one or more pieces of supporting documentation to verify eligibility and/or were incorrectly granted. One … this gap between district revenues and appropriations. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-19
… In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an … Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur 2d, Gifts, §§56, 57). Accordingly, once the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Becoming Eligible for a Benefit – En-Con Police Officers Plan
… 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitAlternative and Out-of-Service Death Benefits – State Police Plan
… not retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 … employed. If you die within one year of leaving your public employer, but were gainfully employed during that time, or if you die more than one year after leaving public employment, your beneficiary may be entitled to 50 …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… yet retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 percent … employed. If you die within one year of leaving your public employer, but were gainfully employed during that time, or if you die more than one year after leaving public employment, your beneficiary may be entitled to 50 …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsState Agencies Bulletin No. 184
… Date September 5, 2000 OSC Actions OSC has purged public and private queries from the PS Query database that … names were restored to their original format. All generic public queries start with "00" (zero zero). Agency Actions … an initial "%". Use the following naming convention for public and private queries: AgencyCode_queryname. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/184-purged-queriesCapital Planning (Follow-Up)
… is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in … include a bus, light rail, and paratransit system and two international airports. NFTA records list 3,770 capital …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… by State Comptroller Thomas P. DiNapoli’s office revealed the theft of public funds. Riley, 51, pleaded guilty to grand larceny … penalty payments and other cash for six years. Sentencing is scheduled for March 2. Riley is expected to be sentenced …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… of Alexandria was arrested today for grand larceny related to the missing $36,742 in public funds and allegedly … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, … her arrest will deter others from such corruption. I thank the State Police for their work on this case.” …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesWhat to Report – Legacy Reporting
… Compensation Benefits page for additional information) Tier 6 members: report compensation but do not take … and Earnings Limits for Tier 6 page . Overtime Tiers 1, 2, 3 and 4: All overtime should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… New York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand larceny in … thought she could get away with hiding her mother’s death from the retirement system to steal over $50,000. She was … County District Attorney David Hoovler said. Betty James died on April 11, 2017, but the New York State and Local …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefits