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Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… data. Ensure that the unexpended surplus fund amounts are within statutory limits. Develop a plan to use the … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Wainscott Common School District – Financial Condition (2013M-268)
… equivalent to 68 percent of the ensuing years’ budgets, or 16 times the amount allowed by statute. For the same time … that addresses the District’s long-term operational needs or the use of unexpended surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Gouverneur Central School District – Financial Management (2016M-351)
… in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… officials did not adopt budgets based on historical or known trends but instead overestimated expenditures by … The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would allow …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… May 29. “With the cost of college on the rise, it’s a great time to consider opening a 529 College Savings account for your child,” DiNapoli said. “For just as little as $25, you can …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januarySecurity Over Critical Systems (Follow-Up)
… HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a … risks associated with unauthorized access to systems and data. Our audit covered the period from June 2023 through …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 … April 1, 2017 – March 31, 2018 $270,000 For Members of Tier 6 (Joined NYSLRS On or After April 1, 2012) New York … of pension benefits. The amount cannot exceed the Governor’s salary. Refer to the table below. Once a Tier 6 member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in … the board, ranging from a decline of 2 percent in the North Country to a drop of 13.5 percent in the Finger Lakes. …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberOpinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect to … district connect to the water district water system. You state that the town is in the process of establishing a water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Compliance With Special Education Requirements – Evaluations
… this report.) The New York City Department of Education (DOE) – the nation’s largest school system – serves … services to approximately 190,000 of these students. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsSelected Aspects of Toll Collections
… New York State laws and regulations to assess and collect toll revenues for use of the Thruway. In November 2020, the … its use of images to identify vehicles more accurately for toll collection. We requested and were provided with the … May 22, 2022 – for both mainline segments, where the toll amount is based on the distance between entry and exit …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOpinion 92-41
… This opinion represents the views of the Office of the State Comptroller at the time it was … 81-196, p 209; 17 Opns St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any … v County of Warren , 111 AD2d 560, 489 NYS2d 430, affd 67 NY2d 799, 501 NYS2d 325 [local government cannot be held …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… housing in New York demands that subsidized apartments go to the families who need them,” DiNapoli said. “In some … 25% Who Also Exceeded 50% for 3 Years Big Six Towers 40 7 4 Confucius Plaza 40 20 12 Kings Bay II 40 21 14 North Shore 31 0 0 Tracey …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingDiNapoli Releases Analysis of Executive Budget
… ensure that more robust reserves will be available in the event an economic downturn or catastrophic event merits their use. DiNapoli’s report also finds: School …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and … initial and current budget, and explanations of any delays for particular projects. This detail is not yet fully … notable exclusions. City-funded projects undertaken by the School Construction Authority for the NYC Department of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… of fulfilling this mission, New York State developed the NY Rising Housing Recovery Programs (NY Rising), along with … Superstorm Sandy, Hurricane Irene, and/or Tropical Storm Lee to recover and rebuild. Sandy – recognized as one of the … – hit New York in October 2012, one year after Irene and Lee. Combined, the three storms damaged or destroyed hundreds …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsDisability Benefits
… Here are the basic types of NYSLRS disability benefits (you may apply for more than one type). … Important facts members need to know about disability retirement benefits from the New …
https://www.osc.ny.gov/retirement/members/disability-benefitsIRS Pension Limitation – State Police Plan
… 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may use to calculate benefits. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitation