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About Benefit Reductions
… 6.5 61 13 60 19.5 59 26 58 32.5 57 39 56 45.5 55 52 Tier 3 State Correction Officer and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsDiNapoli: Former President of Local Historical Society Pleads Guilty to Stealing Over $62K from Non-Profit
… of a fiberglass ox statue for the “Oxen of Orleans” Public Art Project. Ierlan purchased the ox with her own personal … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-former-president-local-historical-society-pleads-guilty-stealing-over-62k-non-profitNew GASB Standards
New York State agencies must implement Governmental Accounting Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … (TANF) block grant and $810.3 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care Entitlement …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … Train credit card holders and have them acknowledge in writing that they understand their responsibilities. Issue cards in the names of the employees for better accountability. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the Comptroller, … 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory … Advisory Committee reviews proposed mortgage and real estate investments …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeXII.5 Overview – XII. Expenditures
… of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the … to initiate payment (with the exception of payments for land purchases). Instead, Business Units will enter … 3 – Record Retention – Accounts Payable Vouchers and Land Claims of this Chapter. Upon request, Business Units …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewII.3.B Establish Control – II. New York State Financial Accounting
After appropriations are authorized by the Legislature the State Comptroller will establish appropriation and segregation control records based on the enacted legislation
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlDiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… David Decker, former director of the Lake George Watershed Coalition, was convicted today in … state grant funds meant to improve the area surrounding Lake George, according to New York State Comptroller Thomas … David Decker former director of the Lake George Watershed Coalition was convicted in Warren …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeAccounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestBriarcliff Manor Union Free School District - Procurement (2020M-173)
… five years. Key Recommendation Ensure periodic competition is sought at least every five years for all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Town of Preble – Non-Payroll Disbursements (2023M-17)
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. … when required. Town officials generally agreed with our findings. Appendix C includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… payroll monitoring procedures to verify that time worked is accurately paid. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Lowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mHadley-Luzerne Central School District - Financial Management (2018M-103)
HadleyLuzerne Central School District Financial Management 2018M103
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Multiple Dwelling Property Inspections (2018-MS-1)
… and 51 percent of the FS inspections were not performed. White Plains, Schenectady and Lackawanna had limited or nonexistent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106