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Tier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e Tier 2 3 5 and 6 Death Benefits
https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Tier 2 3 5 and 6 Death Benefits
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsCanaseraga Central School District - Financial Management (2019M-104)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Brasher Falls Central School District – Financial Condition (2019M-158)
… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was … District also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its … in General Municipal Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Sidney Central School District - Financial Management (2019M-243)
… were excessive. The District’s reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … recalculated surplus fund balance exceeded the statutory limit each of the last three fiscal years, ranging from 4.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … practices to promote equine health and safety in New York state. However, auditors found the commission could better … in addressing the issues identified in our initial report. State Education Department (SED): Bank Street College of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … or whose property they might damage as a result of an accident. Department activities relating to the Acts fall … the Compulsory Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Comptroller DiNapoli Releases Audits
… New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members … due to data transfer issues between the Civil Service and CVS systems and retroactive disenrollment of members. The follow-up found that Civil Service and CVS made progress addressing the issues identified in the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments … more than one insurance plan. Auditors identified $492,061 in overpayments for services processed with coordination of … processing system, had third-party health insurance drug coverage. The follow-up found that, of the initial report’s …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, according to the first in a series of reports released today by State … in Need.” While poverty rates in the state declined prior to the pandemic, they were higher in 2021 than in 2019. New …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly took … used a state police paid account to purchase auto parts and tools for their personal use, then falsified … $24,000 worth of state funded auto supplies, tools and parts at Rapasadi’s home and more than $4,800 worth of police …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York City … this end, the DOE follows a multi-step evaluation and placement process. The provision of special education … audit report – includes both arranging for students’ placement and delivering those services. The Regulations …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … York City-based not-for-profit organization authorized by SED to provide preschool special education services to … report, these programs are collectively referred to as the SED preschool cost-based programs. SteppingStone also …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualWestern New York Maritime Charter School – Financial Operations (2015M-124)
… that is not under the control of the local school board. Oversight of the School is provided by a nine-member Board of Trustees. Operating expenses for the 2013-14 fiscal … for students enrolling or moving and that require periodic verification of the residence of students. Approve all …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused … York City-based not-for-profit organization authorized by SED to provide preschool special education services to … of this report, these programs are referred to as the SED cost-based programs. According to NYSARC officials, they …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOpinion 2002-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … ago, no improvement has been constructed for the district or services provided by the district and no indebtedness is … which was properly formed in 1982 but for which no improvements were constructed, no services provided and no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli Statement on Executive Budget Proposal
… and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has … communities. Funding for these initiatives is contingent on the strength of the economy and federal assistance. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalDiNapoli: New York City's Tech Sector Is Booming
… The report shows that more than 80 percent of these job gains were located in New York City. The State … a large source of high-paying jobs while also creating new opportunities for workers with non-tech skills. The opening … was still struggling to fully recover from the 2008 financial crisis. Mayor de Blasio recently launched New York …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-booming