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Service Retirement Benefits – Special 20- and 25-Year Plans

… What is the pension benefit calculation for Section 383-e? Members … their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefits

Power of Attorney

… (for example, a trusted friend or family member) to act on your behalf regarding retirement benefit transactions. You … is not necessary to wait until an emergency occurs to file your NYSLRS POA form. Under normal circumstances, NYSLRS won’t release benefit information without your permission — even to close family members. However, if …

https://www.osc.ny.gov/retirement/members/power-attorney

Opinion 96-22

… This opinion represents the views of the Office of the State Comptroller at the time it was … J. LaBarge, Supervisor Town of Ulster 1 In view of our conclusion, we need not address the circumstances in … to the establishment of tax certiorari reserve funds by school districts), pursuant to General Municipal Law, …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

About the Record of Activities – Reporting Elected and Appointed Officials

… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation during the time period he or she is keeping a record of work-related …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities

Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… and agency actions through August 2023. Our scope included properties that were accepted into these programs prior to … and Acquisition. Through Buyout, GOSR purchased eligible properties within designated Enhanced Buyout Areas (areas … against future storms. Through Acquisition, GOSR purchased properties that were at least 50% damaged by any of the three …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

City of Glen Cove -- Budget Review (B17-7-12)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)

… Schuyler County Sheriffs Department Payroll Civil Fees and Bail …

https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120

Comptroller DiNapoli Releases Municipal Audits

… his office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca … by the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash … his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and the Town …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases School Audits

… today announced his office completed audits of the Arlington Central School District , Brocton Central School … their money is being spent appropriately and effectively.” Arlington Central School District – Cooperative Services … today announced his office completed audits of the Arlington Central School District Brocton Central School …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1

City of Newburgh -- Budget Review (B18-6-12)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …

https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12

City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)

… approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for the period of … mailed to his home address. Even though the account was titled in the City’s name and used the City’s Federal …

https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds

DiNapoli Releases Municipal Audits

… spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits

Audit of the Tuition Assistance Program at Pratt Institute

… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations … offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson … To determine whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute

Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015

… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … for inpatient claims that were either billed at a higher level of care than what was actually provided or …

https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015

Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)

… could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … did not have written procedures for reconciling the water processed by its water system and purchased from the Village with the water … Town of Monroe Water System Accountability and Electricity Cost Savings …

https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227

Comptroller DiNapoli Releases Municipal Audits

… purchased incidentals for the program. Payments made to a movie theater totaling $4,730 were not documented. These …

https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1

College of Mount Saint Vincent – Tuition Assistance Program

… Purpose To determine whether College of Mount Saint Vincent management complied with the Education Law and the … (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary institution located in … To determine whether College of Mount Saint Vincent management complied with the Education Law and the …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program

Opinion 90-49

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … include activities so trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The …

https://www.osc.ny.gov/legal-opinions/opinion-90-49