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Payment for Service Credit – Article 14 Benefits
… covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two … — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or insufficient) contributions. …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditOversight of Adult Care Facilities
… oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … older, need assistance with activities of daily living, and have multiple health conditions. In 2023, there were 534 … oversees adult care facilities to ensure quality of care and safety for residents …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOpinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Town of Windsor – Information Technology (2017M-44)
… distributed to Town officials and employees. The Town’s server is not located in a secure location. Key … understanding of the Town’s policy. Secure the Town’s server so that only authorized individuals can gain access. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44State Agencies Bulletin No. 815
… full-time or part-time in an annual salaried position who are designated: Management Confidential (M/C) BU06 … and employees covered by Section 169 of the Executive Law are ineligible for Cash Merit Awards. Effective Date(s) … Year 2008-09. Cash Merit Awards to part-time employees are prorated based on the percentage of time worked at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesDiNapoli: Lockport Facing Severe Cash Flow Problems
… to nearly $4.6 million by Dec. 31. Cash shortfalls occur when bills must be paid before revenue is received to pay them. Cash shortfalls also happen when expenditures consistently exceed revenue in a fiscal … treasurer’s office set aside $2.7 million to repay the RAN when it matures in October 2014. That money cannot be used to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsVI.5 Project Budgets – VI. Budgets
… projects including capital projects and for federal grant award management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsState Agencies Bulletin No. 621
… for this purpose. This code can only be used by an agency when its use is authorized by the New York State Department … take action to initiate, change or end the deduction only when instructed to do so by the NYS Department of Labor or … as the Goal Amount. The deduction will automatically stop when the Goal Amount is reached. Save the transaction.6. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedOpinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… equities, fixed income, real estate and alternative instruments. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosurePutnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Oversight of the STEM Incentive Program (Follow-Up)
… eligibility requirements and made $81,198 in Program award payments on behalf of 20 recipients who did not meet … to effectively monitor and track Program compliance and award repayments. Key Finding HESC officials have made …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followDiNapoli Honored with National Leadership Award
New York State Comptroller Thomas P DiNapoli received the William R Snodgrass Distinguished Leadership Award from the Association of Government Accountants at a ceremony in Washington DC on Wednesday Feb 11
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardNew Yorkers in Need
The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdfDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to fraud charges earlier this year following a joint investigation by New York State Comptroller Thomas P. … also praised the work of the Special Commissioner of Investigation for New York City’s Department of Education, … District Attorney’s Office for their collaboration in this investigation. DiNapoli has identified fraud and improper …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for processing refunds in AP: When the refund relates to a … the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher will adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditV.3.E Programs – V. Chart of Accounts (COA) Governance
… to capture the Generally Accepted Accounting Principles (GAAP) basis Program groupings (RPT_SW_PRGM). Both trees can … program values can roll up to the same budgetary value. GAAP BASIS PROGRAM TREE Level 1: All State Programs Level 2: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsAshville Fire District – Procurement and Board Oversight (2025M-81)
… with contract terms. The Board could not demonstrate that it complied with GML Section 103’s competitive bidding …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81EMC 2026 Letter of Support - Accelerate Investors
A letter of support from Accelerate Investors.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/accelerate-investors-letter-of-support.pdf