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Comptroller DiNapoli Releases School Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … County) District officials and taxpayers have no assurance that all district property can be accounted for. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Eligibility, the Benefit and Filing – Police and Fire Plan
… 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to retire with … between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … payable on completion of 32 years of service. Filing Your Application for Service Retirement (RS6037) must be on file …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingOpinion 91-22
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … company ( id .). There have been no subsequent statutory amendments or judicial decisions which would cause us now to …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Comptroller DiNapoli Releases Municipal Audits
… funds including needed repairs at the highway garage or road improvements, but have not developed financial plans to …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Town of Marathon – Town Clerk (Cortland …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Riverhead Central School District – Vendor Master File (2017M-139)
… of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in place to determine whether a vendor name is already included in the master file before …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … necessity and appropriateness. Review the Internet usage log to ensure compliance with the computer use policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Review of Real Property Holdings for Disposal (Follow-Up)
… five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … of Transportation (Department) was not reviewing its real property holdings to identify properties for sale or … five recommendations made in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days (which cannot exceed 165) by 260. Credit for your unused sick leave at retirement cannot be used to: …
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
… 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jTown of Phelps – Financial Management (2015M-70)
… plans to govern budgeting practices. Although the District has four reserve funds, the purpose and funding …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Caneadea – Fund Balance Management (2020M-145)
… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave … public employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Becoming Eligible for a Benefit – State Police Plan
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave … 1 Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. 1 …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitResidents of Long-Term Care Facilities Lacking Access to Advocates
… number of staff for the federal fiscal year (FFY) ended Sept. 30, 2018, and about 30 percent of facilities were not … per 2,000 beds ranked 39th compared to other states as of Sept. 30, 2017. According to NYSOFA, the number of facilities … – by about 84 percent – from 247 in the FFY ended Sept. 30, 2016 to 454 in the FFY ended Sept. 30, 2018. Nearly …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOpinion 98-5
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Agencies Bulletin No. 1495
… amount Earns End Date: Existing End Date OSC Actions- Post Payment After processing this payment, OSC will review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1495-april-2016-public-employees-federation-pef-longevity-lump-sum-lls