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Challenging a Determination – Special 20- and 25-Year Plans
… calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationSaratoga Springs City School District – Procurement (2023M-25)
… Ensure that the purchasing agent maintains custody of his electronic signature and directly supervises the purchase order approval process when others use his signature. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25East Irondequoit Central School District - Financial Management (2019M-28)
… Key Findings District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the … use surplus funds for one-time expenditures, paying down debt or applying it to the necessary property tax levy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Wyoming County Probation Department – Restitution Payments (S9-20-4)
… always make reasonable efforts to locate victims promptly. In addition, officials did not make undisbursed restitution … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Whitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District … our comment on an issue raised in the District’s response letter. … Assess whether separation payments to certain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146DiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… State Comptroller Thomas P. DiNapoli today announced that Fortune 500 fast food companies Wendy’s and YUM! Brands, the … risk assessments on their websites later this year. As a result of the agreements, DiNapoli has withdrawn his …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 93-31
… officer who is not allowed any compensation for his or her services is entitled to be paid for his or her "actual expenses necessarily incurred in the discharge of … incurred in commuting to and from the place where his or her official duties are normally performed are not expenses …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an estimated $180.7 … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionDiNapoli: State Tax Collections Dip
… revenue remains below estimates.” Total receipts from all funds, including miscellaneous and federal receipts, declined … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, Debt Service and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipEmployer Seminars
… Receive materials and reference tools to assist you in your role as a participating employer. For more … your employees to: Learn the essential elements involved in the calculation of their retirement benefit; Acquire …
https://www.osc.ny.gov/retirement/employers/employer-seminarsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… and best funded plans in the nation. The Fund's fiscal year ends March 31. … Coca Cola Co will consider the wages it …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… New York households experienced food insecurity at some point between 2019-21, according to a report from State … trends. “Federal aid helped New Yorkers put food on the table during the pandemic, but some relief programs are … City area from December 2021 to December 2022. U.S. Census survey data indicate a growing number of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityState Agencies Bulletin No. 981
… eligible Security employees under Article 8, Section 131.6 of the Civil Service Law: Chapter 214 of the Laws of 2009 … has 100 work days of service in such grade in Fiscal Year 2009-2010; and was rated “Satisfactory” or its … Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. NHRP708 Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/981-april-2010-performance-advances-and-pre-shift-briefing-updates-employeesState Agencies Bulletin No. 1064
… eligible Security employees under Article 8, Section 131.6 of the Civil Service Law: Chapter 214 of the Laws of 2009 … has 100 work days of service in such grade in Fiscal Year 2010-2011; and was rated “Satisfactory” or its … Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. NHRP708 Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1064-april-2011-performance-advances-and-pre-shift-briefing-updatesNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled high under Christmas trees are exciting, but our … health and happiness of our loved ones are the ultimate gifts any of us could receive. Let’s also remember the many …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsTown of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … necessary. The Board appropriated portions of fund balance in 2019 through 2023. However, the Town realized operating …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling $12,170. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-and