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State Comptroller DiNapoli Releases Municipal Audits
… current financial condition. Auditors also found officials have not adopted a fund balance policy, multiyear financial …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsTown of North Norwich – Budgeting (2015M-54)
… if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, 2013 … if Town officials effectively planned monitored and controlled the Towns budget for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… pension fund,”said DiNapoli. “The recent $1.2 billion in commitments to the program will help strengthen the Fund’s … included an additional $500 million allocation to Artemis Real Estate Partners for real estate investments, an additional …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … problems with how the district managed its purchases. "The Rochester City School District needs to substantially … procedures it needs to run a sound operation." The Rochester City School District operates 52 schools with …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOpinion 91-32
… to such operation. You ask whether, in view of the gift prohibition of article VIII, §1 of the State … if in furtherance of a public purpose, will violate the gift and loan provision of the Constitution unless there is … of sites for landfills, it may not be accomplished by a gift made in violation of article VIII, §1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… New York City’s $104.8 billion preliminary fiscal year (FY) 2024 budget has benefitted from better-than-projected revenue … used to prepay a portion of the city’s debt service in FY 2024, has reached nearly $2.2 billion. The city continues to … likely be higher thereafter when fully annualized. The FY 2024 budget would continue to phase out federal pandemic aid, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… at the first regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected … You must post the adopted Resolution on your public website for at least 30 days or, if a website isn’t available to the public, on the official sign-board or at the main entrance to the clerk’s …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by … educators should know was not included in the District’s training offered to the high school teaching staff. Five of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkMessage from the Comptroller – 2021 Financial Condition Report
… will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New … can help New Yorkers better understand the impacts of the COVID-19 pandemic, the ongoing risks and challenges, and … the financial plan depends on more than $27 billion of COVID-19 stimulus funding authorized by the federal …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerRetiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Retiring Before …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Direct Deposit Program
… your pension payment is deposited directly into your bank account on the last business day of each month. Our … of the change. Important: You should keep your current bank account open until you receive our letter confirming the … click Update Direct Deposit . Follow steps to update your bank account number and routing number. Be sure the account …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programVillage of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2XII.4.F Proper Invoice – XII. Expenditures
… section provides agencies with guidance regarding a proper invoice. Process and Transaction Preparation: A proper invoice is a written or electronic request for payment … if applicable, as provided by ordering agency. When an invoice does not contain the above information, agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceCitywide Payment Services and Standards – Controls Over Payments
… and recording agency. Its mission is to administer the tax and revenue laws of the City of New York fairly, … and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS … In May 2022, CPSS reports showed $20.6 million in real property tax payments under FAIRTAX (a system to record all …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time … agreement provision. Prior opinions are superseded to the extent inconsistent. You ask whether a town may pay to … Whether a town may pay to the surviving spouse of a deceased town highway department …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Oversight of the Early Intervention Program
… July 2018 through February 2022. About the Program When a child has a developmental delay or disability, their early … were referred to the Program during our audit scope, over 27,000 (14%) never received an MDE. Of the nearly 98,000 … 95,000 children with an approved IFSP, approximately 27,000 (28%) did not begin receiving therapeutic services …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programVictor Central School District – Information Technology (2016M-117)
… period July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of … County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne … Victor Central School District Information Technology 2016M117 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117State Comptroller DiNapoli Releases School District Audit
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0