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Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, which was … advise the Comptroller, as trustee of the $209.1 billion New York State Common Retirement Fund (Fund), on how best to …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelDiNapoli Report Highlights MTA's Significant Needs
… regional transit systems and highlights the urgent need for the MTA to state its priorities and funding plans. “The … the MTA prepares its next capital plan and sets priorities for work, it should remain focused on riders’ experience by … policymakers need to know what these capital projects mean for them, the progress that will be made in repairing the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… McGuinness was a hero of the peace process and the cause for reconciliation between Catholics and Protestants. It was … at long last. Northern Ireland today is a symbol of hope for people in conflict throughout the world, hope for the peace and justice that can be achieved when people …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Accounts Payable Advisory No. 51
… to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore appropriate … of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial System (SFS) …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationSweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Lansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … continues to raise taxes unnecessarily even though it has excessive fund balance. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalState Agencies Bulletin No. 937
… agencies of the new earnings code CFR (CLEFR) to be used for the taxable fringe benefit CLEFR and how it will be … to the employee’s reported taxable wages and withholdings for 2009. Legal Reference Pursuant to Internal Revenue Code … Section 61, certain fringe benefits are considered income for tax purposes. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… fund balance to be within the statutory limit but it was actually understated by more than $2.7 million because … on average to help finance the budget each year, none of it was needed because the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andDivorce – Career Plan
… The New York State Court of Appeals has determined that retirement benefits are … after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2, and 3) and Five and Ten Year Certain options. The …
https://www.osc.ny.gov/retirement/publications/1642/divorceOrdinary Death Benefit – New Career Plan
… System and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … two years) following the last date you were paid on the payroll, provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… the Ordinary Death Benefit, the Cash Refund Contributions option and the Five and Ten Year Certain options. Survivor … for retirees who chose the Single Life Allowance option may also be revoked. For more information on how your …
https://www.osc.ny.gov/retirement/publications/1644/divorceOrdinary Death Benefit – Police and Fire Plan
… System and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … two years) following the last date you were paid on the payroll, provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitWyoming Central School District – Financial Management (2016M-67)
… the 2015-16 fiscal year totaled approximately $5 million. Key Findings Officials annually appropriated portions of fund … which could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Beacon City School District -- Budget Review (B6-15-4)
… proposed budget complies with the tax levy limit because it includes a tax levy of $36,262,918, which is within the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… pleaded guilty to grand larceny in the second degree for stealing $73,725 from the village. “Nancy Berger treated … District Attorney Pasqua and the New York State Police for their partnership. Justice is now served on behalf of … in St. Lawrence County Court. She is due back in court for sentencing on May 31 st and full restitution of $73,725 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… uses one disbursement account for all funds except payroll and did not perform bank reconciliations in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of East Hampton – Information Technology (2015M-187)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period August 1, … is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is … privileges, created generic user accounts and provided excessive access right to the financial and real property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187