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State Comptroller DiNapoli Releases School District Audits
… User Accounts (Greene County) District officials did not establish adequate policies and procedures for network … to prevent unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor … – Procurement (Tompkins County) District officials did not always seek competition to procure goods and services. As …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… have been state and local governments, who consistently pay their contributions in good times and bad. Every three …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… included in our initial audit report, Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance ( … maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… pre-pandemic norms with city funds making up 72.1% of total revenues, the largest share since FY 2020. Federal … billion surplus to carry into FY 2024 to prepay a portion of spending in that year. The reported surplus could rise … better-than-anticipated tax collections since the release of the city’s April financial plan. The city also raised its …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesOpinion 90-36
… of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The … agreed "that the same were not immediately to be presented for payment" (18 Hun, at 260) and the agent wrote in pencil … on the checks when they were severally to be presented for payment. In concluding that the action of the receiver …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Comptroller DiNapoli Releases State Audits
… leaves granted to CUNY instructional staff were awarded for authorized purposes and in compliance with requirements. … but CUNY did not have the required notification forms for one. Auditors identified two accounts that were not on … (2016-SIF-01) New York state businesses pay NYSIF premiums for workers compensation and disability insurance. If a …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Software Management (2015-MR-3)
… web application and supporting server vulnerabilities for the period September 1, 2013 through April 30, 2015. … have several software applications and multiple licenses for each. Community colleges need an understanding of the … between them and budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication … . Rev. 2/23 … NYSLRS pensions are considered marital property and may be divided when a marriage ends Draft a DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateExamination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel … $22,651.32, $26,556.12 and $6,007.79 in travel expenses for calendar years 2015, 2016 and 2017, respectively, for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesTravel Advisory No. 2
… be designated in the best interest of the State and not for the convenience of an employee or to maximize travel … are appropriate. This includes assessing designations for employees in telecommuting scenarios. There may be … which may be a significant and unexpected tax liability for the employee. Chapter XIII , Section 6 - Potential Tax …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWeedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … policy requires officials to obtain three written quotes for purchases costing from $5,000 to $10,000, but does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County … and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 professional service contracts. …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54DiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… from patients’ insurance providers. “Medicaid is essential for millions of New Yorkers, but the program needs to ensure that funding is only used for appropriate costs for those who need it,” said Comptroller DiNapoli. “This is …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionCOVID-19 Pandemic Small Business Recovery Grant Program
… mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received inadequate … ESD awarded the entirety of the $760 million allocated for small businesses ($40 million was allocated for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programAnnual Wage for New Tier 6 Employees
… rates that you must apply to their earnings. One of five different member contribution rates will be applied, based on the amount of the employee’s wage. When to Submit the Annual Wage The … projected annual wage amount to NYSLRS at the time of enrollment. The projected annual wage amount you submit …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesFiling for Retirement – When Employees Retire
… their pension. Retirement Online is the fastest way for employees to file their service retirement applications and other required documents. (Applications for disability retirement cannot be filed online at this time. Employees filing for disability retirement must submit a paper application.) …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirementDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… who helped build the company, and provide opportunities for workers and the communities they live in. State leaders … employees own a defined element of the company they work for. It does not necessarily mean that employees exercise … an Employee Ownership Trust is a profit-sharing plan that increases employee compensation by distributing company …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assets