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Unified Court System Bulletin No. UCS-266
… This bulletin has been superseded by Payroll Bulletin USC-266.1 Purpose To inform agencies of … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … August 24, 2018 for paychecks dated: September 5, 2018 (Administration) September 13, 2018 (Institution) OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and … and the Department of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsDiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… New York State Comptroller Thomas P. DiNapoli and the … District Attorney William Fitzpatrick announced today that Jason Cecile of the Syracuse City School District’s (SCSD) …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … Board of Commissioners. Budgeted appropriations for 2016 totaled approximately $12 million. Key Findings The … not needed. Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… and New York State Police Superintendent Steven G. James announced today. Rose pled guilty to grand larceny in … and prosecuted to the fullest extent of the law.” James said, “This guilty plea demonstrates the vital … stole from the department. Rose pled guilty before Judge Michael Nolan in Oneida County Court to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Management's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 and its … 4.5 million jobs by the end of 2021, but the timing of the return of real estate values, commuters and tourists leave …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetWest Genesee Central School District – Segregation of Duties (2016M-303)
… controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.6 … has not established written policies or procedures for the cash receipts process at the District’s Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. … Members in certain circumstances (for example, members who have recently transferred a membership to NYSLRS) may not be able to use the Retirement Online calculator at this …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionOpinion 2007-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for annual payments … the proceeds of the sale of unneeded village real property in a separate fund to be used over the course of several …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. Background … does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Private Equities
… Asset Management Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 www.farolam.com Leadership: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityPublic Health – 2022 Financial Condition Report
… lower overall State Medicaid spending by nearly $3 billion and local Medicaid spending by $645 million in SFY 2021-22. … levels to peak at over 7.9 million in SFY 2022-23 and return to near pre-pandemic levels of approximately 6.1 … monthly premiums and added free dental and vision benefits for Essential Plan enrollees. The Division of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… town of Perry, former board members and employees of Perry Emergency Ambulance,” said Wyoming County Sheriff Gregory J. … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Former Town of Perry Ambulance Service Business …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementHenrietta Fire District – Financial Condition (2021M-27)
… the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. … the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations made in our initial audit … Rate Setting ( 2014-S-55 ). Background The Department of Health (Department) is responsible for setting the monthly …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-follow