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Albany Community Charter School - Resident Tuition Billing (2019M-138)

… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Applying for Benefits – Basic Plan for ERS Tier 1 Members

… … Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Applying for Benefits …

https://www.osc.ny.gov/retirement/publications/1500/applying-benefits

Applying for Benefits – Basic Plan for ERS Tier 2 Members

… … Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Applying for Benefits …

https://www.osc.ny.gov/retirement/publications/1505/applying-benefits

State Comptroller DiNapoli Releases Audits

… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A statewide language access policy to assist Limited English … full-time students studying toward a bachelor’s degree do not graduate within four to six years of first-time …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits

Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets

… 7,559,768 4,560 DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 … $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assets

Buffalo Academy of Science Charter School - Procurement (2019M-250)

… Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … action. … Determine whether a competitive process is used to procure goods and services …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250

Chart of Accounts

… Control-D Report Report Name Posting Frequency Description of Report NHRP707 Weekly - …

https://www.osc.ny.gov/state-agencies/payroll/chart-accounts

SUNY Bulletin No. SU-123

… is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax … a qualified scholarship (i.e. “unqualified”) is subject to withholding and reporting requirements. A scholarship is … on Form 1042-S and may be subject to nonresident alien tax withholding. The withholding rate on an unqualified …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarships

Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds

… Wormuth, the former town of Halfmoon supervisor, on state charges for stealing several campaign contributions … States Attorney's Office for the Northern District of New York. "It's disturbing when an elected official abuses the …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealing

2014 Year End Report

… 2014 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. However, the majority of these claims …

https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-report

The Arc Erie County New York – Compliance With the Reimbursable Cost Manual

… for non-audit services (tax services) performed by the accounting firm during the same 365-day period of the CFR and …

https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

… health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million …

https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

Cost-Saving Ideas: Establishing an Effective Fleet Management System

… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system

Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village … prior town justice did not accurately record and report money to the Justice Court Fund in a timely manner. … monthly bank reconciliations, properly account for bail money held by the court or accurately report fines and …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1

Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your … benefit when you reach age 60. If you are covered by the Age 55 Retirement Plan, you can begin receiving your …

https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefit

State Comptroller DiNapoli Releases Audits

… the quality of the department’s licensing program, which can have a direct bearing on public health and safety, as …

https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-audits

Opinion 2004-6

… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, so … is at least equal to the value of the use of the space in the building. You ask whether a village may permit an …

https://www.osc.ny.gov/legal-opinions/opinion-2004-6

DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth

… monitoring of youth services at New York City’s two secure juvenile detention centers, do more to prevent contraband from … hope for a better future.” ACS oversees Horizon Juvenile Center in the Bronx and Crossroads Juvenile Center in …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youth