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Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipComptroller DiNapoli Releases Municipal Audits
… and the Town of Stockton . “In today’s fiscal climate, budget transparency and accountability for our local … Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Non-Emergency Patient Transportation Services (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … during fiscal year 2013.We identified a number of weaknesses, including a lack of documentation for …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLocust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the … in fund balance each year which was not fully needed to finance District operations. As a result, only a fraction …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Oversight of the STEM Incentive Program (Follow-Up)
… and award repayments. Key Finding HESC officials have made progress in correcting the problems we identified … Of the four recommendations from the prior report, two have been implemented and two have been partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followCooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Opinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … conflict of interest prohibited by General Municipal Law, article 18 under the following circumstances. You state that … officers and employees (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in …
https://www.osc.ny.gov/legal-opinions/opinion-92-3New Roots Charter School - Lunch Operations (2019M-73)
… money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Hamburg Central School District - Continuing Education (2019M-11)
… segregated or monitored. The Board and District officials have not established written policies and procedures … education cash receipts process. The District does not have assurance all continuing education cash receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11City of Middletown - Water System Cybersecurity (2019M-22)
… to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT … City officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… - pdf] Audit Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The … District’s response. … Determine whether meal travel and conference expenditures were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelTompkins County Development Corporation – Board Oversight (2021M-7)
… of $88,815 was collected even though only $1,000 should have been collected in accordance with the current … are based on the Board-approved policy or deviations have been approved. Corporation officials generally agreed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundMohawk Valley Faces Challenges But Bright Spots Exist
… and child poverty rates are higher in the region than for the state as a whole, but ongoing efforts aim to … and appliances, which have helped to offset losses in leather, paper and textile production. Manufacturing accounted for 16,707 jobs in the region in 2017, now the fourth largest …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existState Agencies Bulletin No. 1020
… who, on or after the effective date of the increase, have a status of Active, Paid Leave, or Leave of Absence due … who, on or after the effective date of the increase, have a status of Active, Paid Leave, or Leave of Absence due … Unit 21 who on the effective dates of the increases have a status of Active or Paid Leave, OSC will insert a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1020-implementation-general-salary-and-other-increases-non-arbitrationState Agencies Bulletin No. 1022
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide … and annual earnings amount: 4/1/07, effective 3/29/07 (I), 4/5/07 (A) $1,500 4/1/08, effective 3/27/08 (I), 4/3/08 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitrationState Comptroller DiNapoli Releases School Audits
… of the Evergreen Charter School , Farmingdale Union Free School District , Hilton Central School District , … Home Central School District and the West Babylon Union Free School District . State Comptroller DiNapoli has made … verifying they held a valid clearance. Farmingdale Union Free School District – Financial Condition (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… The state Department of Health (DOH) was unprepared to respond to … at nursing homes, even before the COVID-19 pandemic hit New York, an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1278
… OSC should uncheck the Retirement Plan check box for no later than December 2, 2013 . SUNY, CUNY and NYS Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2