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Investing and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… … Basic Plan ITHP for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount … your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionCredit for Previous or Military Service – Police and Fire Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five … the retirement plan that you were covered by in your last public employment determine the vested benefit. For an …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that … after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, …
https://www.osc.ny.gov/retirement/publications/1511/divorceTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your … by Section 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… Objectives To determine whether the Department of Environmental Conservation (Department) has adequate … Department officials have made reasonable estimates of anticipated Program expenses for the current year and the … Program fee revenues collected pursuant to administration of Article 72, Title 3 of the Environmental Conservation Law …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceDiNapoli Expands State Pension Fund's In-State Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced the … New York Credit Small Business Investment Company (SBIC) Fund to provide credit financing to eligible companies and … Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara Bank. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining …
https://www.osc.ny.gov/legal-opinions/opinion-93-10All My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … needed. … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Johnson City and serves students from four counties in the Southern Tier. HCA is authorized by SED to provide … to HCA using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers … the rebate procedures resulted in the state missing out on $183.7 million. The largest portion of money left on … to obtain rebates. DiNapoli’s audit found DOH missed out on $26.1 million in rebates from January 2017 to March …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … by State Comptroller Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is … this report is intended to provide policymakers and the public additional information on education funding in New …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … years ended June 30, 2015, Omni reported approximately $29.4 million in reimbursable costs for the SEIT cost-based … $12,782 in unsupported accounting expenses, and $6,503 in ineligible non-audit services that were provided …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood Center (CCC) on its … directly related to the special education program, and sufficiently documented pursuant to the State Education … program. Payments for services under this program come from the New York City Department of Education (DOE). In …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve competitive procurements, where adequate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overview