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Area #11 – Physical Controls – Information Technology Governance
… harm, loss or impairment. Such controls include guards, gates and locks, and also environmental controls such as …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Life Changes: How Do I Prepare to Retire?
… Usually these are the years right before retirement (but they can occur anytime in your career). Your FAS includes … page . *Tier 1, 2, 3 and 4 members are vested when they have at least five years of credited service. Tier 5 and … Order Divorce can affect your retirement benefits, as they are considered “marital property” that can be divided …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireApplying for Benefits – Forest Rangers Plan
… the appropriate application form with the Office of the State Comptroller in a timely manner. Forms are available from our website , our Call Center or your employer. Specific filing instructions … approved, you will be given the opportunity to choose your pension from the approved benefits. …
https://www.osc.ny.gov/retirement/publications/1864/applying-benefitsState Comptroller DiNapoli Releases School & Municipal Audits
… audits were issued. Village of Stamford – Claims Audit (Delaware County) The board did not effectively audit claims … years. The district’s proposed budget complies with the tax levy limit. Track state and local government spending at … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsOpinion 92-43
… repair and maintenance of bridges and to control snow and ice. The policies and procedures may reference the … to repair and maintain bridges and to control snow and ice, without prior board approval, within the amounts … repair and maintenance of bridges and to control snow and ice pursuant to Highway Law, §140(2), because such a …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growOpinion 91-51
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund … also, however, defines "fund" to specifically include "funds established for special improvement districts ...". … of "moneys" was not intended to refer to moneys in "funds" established on behalf of special districts, such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Comptroller DiNapoli Releases Audits
… have been issued Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After … employees, consistent with the guidelines. Department of Health (DOH): Nursing Home Surveillance (Follow-Up) … during the audit period. State Education Department (SED): Universal Pre-Kindergarten Program (UPK): Monitoring of …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsA Message From Comptroller Thomas P. DiNapoli – En-Con Police Officers Plan
… you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1822/message-comptroller-thomas-p-dinapoliDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… changes. “When proper controls are not in place, there is the possibility of student grades being inappropriately …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesCity of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to pay $2,151,318 in restitution and forfeit another $1,924,318. “Cheon Park enriched himself and deprived … unsupported or inappropriate charges. There are currently 18 additional audits of preschool special education providers … signed legislation – proposed by DiNapoli and sponsored by Sen. John Flanagan and Assemblywoman Catherine Nolan – …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… chronic student absenteeism, but an audit released today by New York State Comptroller Thomas P. DiNapoli identified … attendance policies and documentation of actions taken by these districts to address students who were identified as … department's system accurately reflects the data reported by school districts, charter schools and BOCES; Provide clear …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismRural Roundtable
… The Urgency of Lifting Children Out of Poverty (May 2024) Food Insecurity Persists Post-Pandemic (May 2024) Food Insecurity and Nutritional Assistance Programs (March …
https://www.osc.ny.gov/reports/rural-roundtableTier Status – Forest Rangers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Tier Status …
https://www.osc.ny.gov/retirement/publications/1864/tier-statusTier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusTier Status – State University Police Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Tier Status …
https://www.osc.ny.gov/retirement/publications/1823/tier-statusDiNapoli Releases Economic Report on Greater Flushing Area
… P. DiNapoli. “The COVID-19 pandemic took a heavy toll on greater Flushing, but jobs are coming back to the area … in 2019. Pandemic Underscored Challenges The pandemic hit Queens harder than any borough and devastated the greater … Specifically: The leisure and hospitality sector was hit hardest, with the highest rate of job loss for the last …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaLiberty Central School District – Budget Review (B4-13-4)
Liberty Central School District Budget Review B4134
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4