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Contacts for Audits and Reports
… Comptroller Tina Kim Assistant Comptroller Stephen C. Lynch Audit Directors Chris Morris Carmen Maldonado Nadine …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsEligibility, the Benefit and Filing – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1509/eligibility-benefit-and-filingFull- and Part-Time Service Credit – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1509/full-and-part-time-service-creditA Message From Comptroller Thomas P. DiNapoli – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i A …
https://www.osc.ny.gov/retirement/publications/1509/message-comptroller-thomas-p-dinapoliGranville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District District maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Privacy and Links Policy
… Internet Security and Privacy Act, Freedom of Information Law and Personal Privacy Protection Law, this policy explains the use of information which you … Comptroller may disclose information to federal or State law enforcement authorities to enforce the Office’s rights …
https://www.osc.ny.gov/online-services/privacy-and-links-policyMuseum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 5 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 6 Painting by Henry …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyIX.6.E Education Department - G5 System – IX. Federal Grants
… that is strictly enforced by the system. Since OSC BSAO draws down funds based on expenditures that are recorded in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… New York’s 529 College Saving Program has helped New York students and families pay for more than $287 million in college-related expenses this year, New York State … New Yorks 529 College Saving Program has helped New York students and families pay for more than $287 million in collegerelated …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryGeneral Resources
… Online resources for state agencies researching a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… New York State Comptroller Thomas P. DiNapoli announced today an estimated 13.02 percent rate of return for the New York State Common Retirement Fund (Fund) now valued at an … nation’s best-managed and best-funded pension plans. The New York State and Local Retirement System provides benefits …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… DiNapoli said. “We’ll continue to use our strength as a major investor and call on our publicly held companies to … of low-carbon electricity generation resources. As a result of the agreements, the Fund, which owns shares in … proposal with five other energy companies, which went to a vote and received the following support from fellow …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureAbout Benefit Reductions
… Benefit Reduction for Early Retirement Members in regular retirement plans can … or choose to retire as early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and Tier Retirement Age for Full Benefit ERS Tiers 2, 3, 4 …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28VI.2.A Appropriation & Segregation Overview – VI. Budgets
… fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … fiscal year (April 1) and becomes unavailable, except for liabilities already incurred at the close of the State's … incurred continue to be available until the lapse date for that budget pursuant to State Finance Law §40. The Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewOpinion 2004-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have concluded that it would be improper to use …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5The Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC (CTN) on its Consolidated Fiscal Reports (CFR) … To determine whether the costs reported by The Network for Childrens Speech …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costUnity House of Troy – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our … appropriate. Remind Unity officials of the pertinent SED guidelines that relate to the deficiencies we cited. To … calculated adequately documented and allowable under SEDs guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualContract Advisory No. 4
… multiple Business Unit/ Department ID combinations, but only certain of those combinations are valid for use in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Therapy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on its CFRs for the two … with disabilities who are between the ages of three and five years. In addition to this cost-based program, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manual