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State Comptroller DiNapoli Releases Municipal Audits
… totaling $49,300 where competition was not sought, as required by the board-adopted policy. Staff could not provide … Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property … acquired based on a $6 million to $20 million development plan, without an interested developer. Auditors found no …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Contract and Payment Actions in December
… Resource Steward Program. Office of General Services $10 million with Gilbane Building Company for construction … Management Area in Erie County. Department of Health $10.4 million for consumer assistance for the aged, blind, and … million for 80,614 property tax credits. $82.1 million for 10,427 corporate and other refunds. Department of Civil …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberSelected Aspects of the Migrant Education Program (Follow-Up)
… identified in the initial report. However, several of the strategies the Program plans to implement are scheduled to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Danby – Claims Processing and Procurement (2022M-127)
… five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board … agreed with our recommendations and indicated they plan to take corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Rondout Valley Central School District – Fixed Assets (2023M-36)
… assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of … generally agreed with our findings and indicated they plan to initiate corrective action. 1 District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36CUNY Bulletin No. CU-118
… TIAA/CREF retirement plan. Type the first day of the pay period in which retirement contributions can be taken in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… year, for the past seven years, we’ve been able to lower pension contribution rates or essentially keep them flat,” … management and a diverse portfolio we have kept the state pension fund strong and one of the best funded in the nation. … payroll. NYSLRS is made up of these two systems, which pay pension benefits to public employees. This marks the third …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredVI.2.C Budget Journal Transactions – VI. Budgets
… OSC BSAO Budgets and Spending to establish/maintain the required budgetary control records included in the enacted … job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID … Number A number that is consistently assigned to a capital plan project each year. Reappropriations will retain the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughState Agencies Bulletin No. 923
… Purpose To explain OSC’s automatic processing and to provide … who, on or after the effective date of the increase, have a status of Active, Paid Leave, or Leave of Absence due … Earnings that use Inconvenience Pay in the calculation (i.e. overtime, lost time, holiday, etc.). Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesGreece Public Library – Information Technology (2017M-130)
… The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Saranac Central School District - School District Website (S9-19-30)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … results or external audit report corrective action plan (CAP). Multiyear financial plan. Comprehensive appended property tax report card or CAP …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Available Options – Non-Contributory Plan with Guaranteed Benefits
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsOSC 8 - College Tuition Savings Plan Memo
The purpose of this legislation is to allow the New York State college choice tuition savings program (NY 529) to support scholarships and grant programs.
https://www.osc.ny.gov/files/legislation/pdf/osc-8-college-tuitiion-savings-plan-memo.pdfAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… To be eligible for this benefit, you must retire directly from public employment or within a year after separating from … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… To be eligible for this benefit, you must retire directly from public employment or within a year after separating from … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire in a …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jExamples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… grades, lower standardized test scores, and increased risk of dropout,” DiNapoli said. “Students who chronically miss … around pandemic-era learning loss. School districts need to engage students, families, and their communities to … SY 2022-2023. Chronic absenteeism rates are higher in high-need school districts than in low-need districts. High …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-school