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Out-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitNew Yorkers in Need: The Housing Insecurity Crisis
… that move frequently tend to have increased risks of teen pregnancy, early drug use, and depression. 11 Shelter …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … adoption. By doing so, you waive the right to continue in service until age 70. You must separate from service no … and receive the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. … inappropriately provided with online banking access to one or more of the District’s bank accounts. Five of the six … inappropriately had administrative permissions to one or more of the District’s bank accounts, which allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Opinion 92-26
… of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a … a provision of law, including Election Law, §4-136(1) and (2). As a practical matter, our change in view will have few … election not held at the same time as a general election; (2) a charge upon the county in the case of any other election …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… P. DiNapoli issued the following statement today following Amazon’s agreement to conduct and publicly release an … shareholder proposal they had filed for consideration at Amazon’s annual meeting on May 25. “For Amazon, one of … audits grow, shareholders expect corporations to engage in open and honest assessments of how their products and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency … For State agencies that do not use the Billing module in SFS to create interagency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's … State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged … on June 19, 2018. While she was the elected Town Clerk, Ms. Hart allegedly misappropriated more than $35,000 in …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftNassau County – Contract Approval Process (2012M-192)
… County Charter 45-day approval process exceeded the limit from two to 111 days. When additional guidelines were added by NIFA during a … contract approval process increased to an average of 85 days, an increase of 39 days. Due to the County’s lengthy …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Comptroller DiNapoli Releases State Audits
… $6,634 in costs charged to special education programs that did not comply with SED’s requirements for reimbursement. … of $1,544 in costs for consultant services that did not comply with bidding requirements. New York City … $6634 in costs charged to special education programs that did not comply with SEDs requirements for reimbursement …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsAccounts Payable Advisory No. 31
… proper invoice with the charges separated. Please see the table below for account codes relating to commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsComptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … Central School District and the Valley Stream Central High School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings opportunities for the period … County is located in the Southern Tier of Western New York and has a population of approximately 50,000 residents. The … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementState Agencies Bulletin No. 919
… Affected Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August … beginning or ending military stipend beginning in Pay Periods 9L and 10L. When an employee receives both … to a retroactive salary increase from their time while earning the stipend will have the FICA exemption applied only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOrange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financial