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South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Oversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfOrdinary Death Benefit – Career Plan
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … monthly pension benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … montly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… in 2013, an increase of 5.2 percent from 2012, according to a report issued today by State Comptroller Thomas P. … a time when local revenues have been experiencing little to no growth,” said DiNapoli. “The majority of the increase appears to stem from storm clean up, which gives these communities a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for … Typically an agency will choose to transfer advance charges from an appropriation that is due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverState Agencies Bulletin No. 1925
… listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1926
… listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… sector, erasing nearly $28.6 billion in market value and more than $850 million in property taxes in City Fiscal … today by State Comptroller Thomas P. DiNapoli. “Midtown and the Financial District are two of the largest business … shifted office workers to remote work, rents fell, and vacancies rose. I am optimistic for the sector’s recovery …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicPlainville Fire District – Audit Follow-Up (2021M-31-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021. The audit determined that the Board of Fire … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTown of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of North Tonawanda – Financial Operations (2012M-203)
… and beer tents at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… the expansion of mental health services for students ($300 million) and an expansion of the Community Schools …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapComptroller DiNapoli Releases Bond Calendar for Second Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterState Agencies Bulletin No. 872
… employee’s W-2 should be checked. However, the exception is New York State employees who earned wages in 2008 and also … for all public pensions (i.e. local government) so OSC is unable to identify these affected employees. Agency action is required to identify these employees. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Fuel and Services
… of prices paid for the procurement of services from the ten vendors in our examination, (ii) the selection of nine of these ten vendors, and (iii) in some instances, the number of labor …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOrdinary Death Benefit – Special 20- and 25-Year Plans
… not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are a Tier 2, 3, 5 or 6 member, with at least 90 days of service since last joining PFRS, and your death occurs: …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit