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Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Opinion 88-47
… sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting the contention that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Long Island Association for AIDS Care
… submitted to support the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, … During the period of this examination LIAAC purchased group medical benefits from the Long Island Network of … (LINCS), which is self-insured for medical and dental insurance. The CEO of LIAAC also served as the CEO of …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careAccess Controls Over Student Information Systems (2014-MR-1)
… if school districts have adequately controlled access to Student Information Systems for the period July 1, 2011 … districts use software applications, often referred to as Student Information Systems (SIS), to store and manage student data in a centralized database. SIS commonly contain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and normalize future tax levy increases. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … State Comptroller DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the … P DiNapoli today announced his office completed audits of the Village of Endicott Village of Hempstead City of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughCity of Lockport -- Budget Review (B18-1-10)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the … if they retire in 2019. The proposed budget includes a tax levy of $12,671,920 which is the maximum levy that the … impose without the Common Council needing to override the tax levy limit. Key Recommendations City officials should …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Comptroller DiNapoli Releases School Audits
… his office completed audits of the Greenport Union Free School District , Monticello Central School District , … spent appropriately and effectively.” Greenport Union Free School District – Financial Condition (Suffolk County) … his office completed audits of the Greenport Union Free School District Monticello Central School District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Comptroller DiNapoli Releases Municipal Audits
… , Fulton County Industrial Development Agency , Village of Medina , Village of Nissequogue , City of Poughkeepsie and … if they did not meet their projected goals. Village of Medina – Ambulance Service Billings (Orleans County) The … Fulton County Industrial Development Agency Village of Medina Village of Nissequogue City of Poughkeepsie and the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… the National Assessment for Education Progress (NAEP) math test in 2019 and ranked 40th in the nation. Eighth graders in …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases School District Audits
… revenues totaling $11,530 or 50% of the reimbursement. Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… pdf] Audit Objective Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or segregate her … Determine whether the Board provided proper oversight of water billing operations …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Financial Condition (Chautauqua County) District officials have not effectively managed fund balance and have allowed unrestricted fund balance to exceed statutory …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the required number of quotes when purchasing goods and services. In addition, district officials did not have written agreements with four professionals for services totaling $27,048. For access to state and local …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsSyosset Central School District - Payroll (2018M-42)
… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports