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Vested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … 11 5 and 6 members under Sections 375h and 375i Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitFire Island Union Free School District – Claims Auditing (2023M-114)
Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited and approved claims prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringMedicaid – Federal Funding and New York
… program for low-income adults and children. Each state administers its own Medicaid program within federal … guidelines, and it is jointly funded by the federal and state governments. New York State requires localities to … access to information and assistance for older adults on long term services and supports. In the City, this program …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycState Agencies Bulletin No. 1494
… (Deduction Code 209 ) is based on the employee's current grade or equated grade. For non-graded employees whose … Grade 622 then the higher rate dues will be taken. Grade Old Rate New Rate 1-22 $10.25 $14.25 23 and above $20.50 … the grade or salary rate changes for an employee who is a member of OMCE, the dues amount must be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesCity of Yonkers – Information Technology (2017M-86)
… The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Graded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and the previous … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Wayne County Probation Department – Restitution Payments (S9-20-6)
… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userMerrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64CUNY Bulletin No. CU-207
… Purpose To explain the procedures for processing summer payments for CUNY … staff Background Pursuant to an agreement between the City University of New York and the CUNY Research Foundation, certain professional staff will … This bulletin explains the procedures for processing summer payments for CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… Welcome to the New York State VendRep System The VendRep System is a web-based … which are available for review by authorized New York State Contracting Entity users. As an OSC auditor you can: … contract data. Also can search contracts approved by the State Comptroller’s Office. Back to top Navigational Guide …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… of Anastasia Titarchuk as chief investment officer of the New York State Common Retirement Fund. Titarchuk has served as the Fund’s interim CIO since July 2018. “Anastasia … and talents as a skilled investor are reflected in the success of our state’s pension fund,” DiNapoli said. “She …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundMontgomery County – Financial Condition (2013M-234)
… 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County … in 2012, and the County’s contingency appropriation is not adequate for current financial conditions. The County’s declining financial condition is the result of poor budgeting and financial management …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Yonkers – Budget Review (B17-6-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11