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Oversight of Campus Foundations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report Oversight of Campus Foundations … to the campus to support approved programs and activities. In 2017, SUNY’s 31 campus-related foundations had net assets … certain the campus foundations conducted their activities in accordance with applicable laws, rules, and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followHumphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… Waste Management, Union Pacific and Centerpoint Energy – have agreed to the New York State Common Retirement Fund’s (Fund) request … at each company’s annual stockholders’ meeting. “Investors have the legal right to know how corporate dollars are being … Waste Management Union Pacific and Centerpoint Energy have agreed to the New York State Common Retirement Funds …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingTown of Sidney – Budget Review (B4-16-13)
… hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Ordinary Death Benefit – Article 14 Benefits
… payroll; or While you are on an authorized medical leave for up to two years (which may be extended for an additional two years); or While you are receiving … Workers’ Compensation or other employer-funded benefits for up to two years (which may be extended for an additional …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, … and enjoyable recreational and informational opportunities for all New York State residents and visitors. Title II of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followMission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of … Public Authorities Reform Act (Act) included requirements to increase the transparency of operations of public authorities. The Act requires public authorities to develop a mission statement and performance measures for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 … small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to navigate,” DiNapoli … can often be a much smaller share of operating costs. In New York City, four-fifths of businesses have fewer than 10 …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingTown of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… 341, also known as New York State's Donnelly Act. Based on what was stated on the record in today's court proceedings, it is expected … I thank Attorney General Schneiderman for working with my office to root out this fraud." "Public employees have a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseOne-Year FAS – Career Plan
… cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the … Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months preceding … following types of payments are not considered regular compensation and, in most cases, will not be included in the … anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasDiNapoli Releases Report on Tax Check-Off Donations
… others had yet to spend any of their contributions. At the end of SFY 2019-20, the combined balances of these funds … on their state PIT returns continue to grow. At the end of the 2019-20 state fiscal year, there were 28 check-off …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsOpinion 2007-7
… for the position in which service is rendered. However, a full day must contain a minimum of six hours. This … prorate credit for service that amounts to less than a full day. While the reporting of days worked is a fairly … be available to the public. Such activities may take the form of responding to an emergency in the town, attending a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Town of Brant – Justice Court (2014M-180)
… did not conduct an annual audit of the Court’s records, as required. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Overview – Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1515/overview