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DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school … amounts of money can sit unused or in unauthorized reserve funds because of flawed budget practices,” DiNapoli said. … accurate and more transparent with their budgeting.” BOCES funds are derived primarily from component and participating …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDivision of Housing and Community Renewal Bulletin No. DH-11
… Performance Advance based on available information at the close of Pay Period 25. This will give Agencies time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… with the audit findings that it has not developed a full and comprehensive plan to deal with long-term causes of … its wait assessment results, but will revisit the issue as full data becomes available. Transit officials did agree that … how it collects and reports wait assessment data. Read the full audit " Subway Wait Assessment " or go to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014Disability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … pension payment option when you use Retirement Online to apply for a service (not a disability) retirement. You can …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … Or you may choose a lower monthly benefit to provide for a possible payment to a designated beneficiary after your … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Receiving …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his … and the New York State Police for their partnership in this investigation.” “I want to commend our State Police … with the allegedly stolen funds. Rose was arraigned in Vernon Town Court. The charges filed in this case are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000New Customer-Focused Subway Metrics
… corporation chartered by the New York State Legislature in 1965. Transit is an agency of the MTA that operates New … and performance indicators. One of the goals the MTA cites in its annual report is to provide on-time and reliable … at a station beyond their scheduled wait time; Additional Train Time (ATT), the average time customers spend on board a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to a report released … revenue source for local governments, making up 43 percent of revenues in 2018. In 2012, the state implemented a 2 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 92-24
… at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Accidental Death Benefit – Special 20- and 25-Year Plans
… death as soon as possible, so we can send the appropriate forms to your beneficiary. If you die on or after January 1, …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… death as soon as possible, so we can send the appropriate forms to your beneficiary. If you die on or after January 1, …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document … performed an appropriate cost analysis of the selected site or alternative sites. Consequently, the School agreed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Audits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOversight of Direct Placement of Children
… and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of … of Children and Family Services has effective controls in place to ensure that children placed in the direct care of …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… that alleged criminal behavior among those entrusted in their position will be thoroughly investigated. We will … 62, of Durhamville, was arraigned before Judge Long Gu in Oneida County central arraignment for the Town of Verona Court on charges of grand larceny in the second degree and corrupting the government in the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… detailed claim and to educate the vendor on itemization requirements. If the claim is for travel or conference … generally may be rejected or reduced if they do not meet legal requirements, exceed available appropriations or, in the case …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… been and will be taken to address them. For a copy of the full report, including DOH’s response, visit: Improper …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-program