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Ordinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are … or While you are on an authorized medical leave for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOther Bulletin No. 66
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with … Employees in NS positions (Grade 600), which are equated to a grade (Grade 001-031), are eligible for the April 2023 … years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 74
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with … Employees in NS positions (Grade 600), which are equated to a grade (Grade 001-031), are eligible for the April 2024 … years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civilOther Bulletin No. 79
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with … on the October cycle beginning October 2023. Prior to October 2023, SCF had elected to process payment for eligible employees on the April cycle … The purpose of this bulletin is to provide the State University Construction Fund with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… discretion. Musk’s significant stake in Tesla has failed to focus his attention on the company. Now, despite these distractions, Tesla proposes to reward Musk, currently one of the richest men in the world, with another unprecedented pay package. We have long opposed Musk’s excessive compensation proposals, …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… financial benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. As a … $30,676. Key Recommendations Develop written procedures to periodically monitor projects’ progress and document …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectNew York Mills Union Free School District – Financial Management (2016M-107)
… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. … than necessary. District officials have not developed a multiyear operational plan. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven … and/or retained. Twelve loan files lacked documentation to support the loan proceeds were used properly. Four active … Loan agreements did not have enforcement mechanisms to ensure funds were used for appropriate purposes and job …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … Manager who performs these duties. District officials have not adopted procedures outlining how user access rights …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessVillage of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located … As of May 31, 2012, the general, water and sewer funds have accumulated significant unexpended surplus funds and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110DiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… Johnson allegedly took advantage of his mother’s death to pocket tens of thousands of dollars he was not entitled to,” DiNapoli said. “Thanks to my investigators and Suffolk … office will investigate and prosecute anyone alleged to have stolen from this vital resource.” The arrest came as a …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsXVI.3.A Financial Statements – XVI. Financial Reporting
… for general purpose governments include the: Management’s discussion and analysis (MD&A); Basic financial statements; … available. Revenues are considered available when they are collected within the current period or collectible within 12 … overpayments (refunds). Receivables not expected to be collected within the next 12 months are offset by an unearned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Claims Auditing (Hamilton County) District officials have established an effective policy to ensure claims are adequately documented and approved prior …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and … School District – Financial Condition (Orange County) In fiscal years 2011-12 through 2015-16, the board … to fund operations. However, due to operating surpluses in four of the five years, $3.9 million of the appropriated …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… 1, 2014 through March 21, 2016. Background The Hawthorne Cedar Knolls Union Free School District is located in … Hawthorne Cedar Knolls Union Free School District Internal Controls …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … found that 19 claims totaling $32,320 were cashed prior to board approval. Auditors also found four claims totaling $2,267 that did not have sufficient supporting documentation. These claims were …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsAdult-Use Cannabis (AUC)
… and subsequent distribution of taxes collected from the retail sale of AUC. All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold within their … AUC tax revenue based on a proportion of AUC product sales within the county. OSC is not responsible for …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucWilson Central School District - Financial Management (2022M-22)
… and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the Board did … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Canajoharie Central School District – Fuel Purchasing (2021M-170)
… did not audit fuel claims, as required. The District could have reduced its fuel expenditures by at least $10,929, … the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25