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Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsOpinion 2005-4
… The BOCES board, by resolution, may divide the BOCES into election districts so long as there are at least 700 … ( id .) The inspectors make a written report of election results ( id .). 3 BOCES are established by order of the Commissioner of Education to provide shared educational …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0The Increasing Threat of Identity Theft
… computer hacking, or by simpler means, like stealing a wallet, obtaining the credit card information during a … Identity theft can result from as small an event as a wallet or purse being lost, or from a massive corporate data … Limit the personal financial information in your purse or wallet, and keep Social Security cards at home. Carry only …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftOpinion 94-12
… may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with … concluded that the lease must be in exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, … may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, … Matching is required on every voucher that references a purchase order, except when the Payment Method on the purchase order is the Procurement Card. Receipts are required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… populations and substance users and the sexual health of all New Yorkers. The Institute executes approximately 700 … As such, the Institute has insufficient assurance that all claims for reimbursement are appropriate. Although …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsSelected Aspects of Capital Program Project Management
… provides a planning schedule, and identifies options for financing the plan. Each capital program is broken down … The 2015-2019 MTA Capital Program (Program) is the latest approved capital program, with an original budget of … any reason. We received no explanation for the remaining 26 missing Assessments. As a result of these deficiencies and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Palatine , Town of St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up … be ready in five years. It was followed in 2018 by Charge NY 2.0, a plan to install 10,000 public charging stations by … NY, a $250 million project to put high-speed chargers at airports and along major highways. Despite the allocation of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… expanding housing options, and improving access to education, job training and employment opportunities are … in the North Country (8.5%). For 18-year-old high school graduates in New York, over half, 56.7%, pursue higher … (87.8%) worked mostly part-time with a median work week of 21.7 hours. Employment for the 18- to 25-year-olds is …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesRecent Trends and Impact of COVID-19 in Brooklyn
… and technology activity. Brooklyn (coterminous with Kings County) experienced the largest population growth among New … and Advances While data for 2021 COVID-19 EIDLs at the county level or below is not available to the public, a … Brooklyn coterminous with Kings County experienced the largest population growth among New …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … For the complete list of school district fiscal stress scores, visit: … For a copy of the Comptroller’s recent report on school district revenues, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Activities (Westchester County) Controls over cellular tower revenues and disbursements were adequate. However, the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Alcott School - …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… and complexity of service were not factored into the claim payment. Under the new APG system, the Department … rate code. Later, the provider submitted a second claim for the same service to the same recipient on the same … rate code, and Medicaid paid the provider $128 for this claim. Because the edit was not programmed to stop this …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsCapital Planning
… Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and … Authority NFTA has complied with the capital planning requirements of the Public Authorities Law and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planning