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Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… adopted this coverage. In addition, you must have elected the benefit within one year of your appointment or within one … to continue in service until age 70. You must separate from service no later than the first of the month following … have three months from the date it is offered to retire and receive the additional benefit. Once you’ve opted in, you …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… - pdf ] Audit Objective Determine whether Tioga Central School District (District) officials could achieve cost … corrective action. … Determine whether Tioga Central School District District officials could achieve cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… supported by adequate documentation and a proper use of District money. Key Findings The Board and District … could not demonstrate whether Board-approved payments of approximately $169,000 were a proper use of District money. Travel and car rental costs of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Schoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] funds from estates are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty plea today of former New York City Councilman Ruben Wills. Wills pleaded guilty to one … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsGeneric PINs
The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… December 31, 2015. Background The Levittown Union Free School District is located in the Town of Hempstead in Nassau … and purpose of cash collections. … Levittown Union Free School District Reserve Funds and ExtraClassroom Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… government programs and services Executive Order 26 issued on October 6 2011 established a statewide language access …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Accounts Payable Advisory No. 63
… in the Statewide Financial System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.B - … Codes Guidance: In the SFS, the category code is used to identify the specific goods or services that are being … classification of the goods or services being purchased to (i) ensure the correct account code defaults onto the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… gain,” said State Comptroller DiNapoli . “Thanks to my partnerships with District Attorney Nneji, the FBI, and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfOpen Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Key Findings The District does not have written policies or procedures to address the maintenance and monitoring of … have policies regarding acceptable computer use, e-mail or internet use or breach notification. The District has not established …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andSelected Safety and Security Equipment at Subway Stations
… includes Closed Circuit Television (CCTV). CCTV is a TV system in which signals are not publicly distributed but …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsDelaware County – Court and Trust Funds (2022-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 3 … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s … Key Findings The Board overestimated appropriations and transferred nearly the entire operating surplus to the … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster