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Normal Retirement – Article 14 Benefits

Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits

https://www.osc.ny.gov/retirement/publications/1644/normal-retirement

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … approval or use competitive bidding or quotes. Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Town of Stratford – Supervisor’s Records (2013M-11)

… 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11

Town of Danby – Claims Processing and Procurement (2022M-127)

… complete report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition … services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring … are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Newark Valley Central School District – Procurement (2022M-60)

… prices to awarded contract prices to ensure the District is billed the correct rates. Update the procurement policy …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

State Comptroller DiNapoli Releases Municipal Audits

… Hudson Housing Authority – Information Technology (IT) (Columbia County) Authority officials did not ensure that IT systems were adequately secured and protected against … an acceptable use policy, and officials did not provide IT security awareness training. In addition, the authority …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller … investigation found that for more than four years, Johnson cut herself extra paychecks, pocketed water and sewer … made unsupported payments to her husband and used village funds to date on Match.com. She was able to do so because …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… pdf] Audit Objective Determine whether 17 school districts used their resources and two charter schools (collectively referred to as schools in this report) used their financial resources to develop, adopt, file and … plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Tax Revenues Down $767 Million in May

… State tax receipts in May were down $766.9 million or 19.7% from … said. “We are now clearly seeing the recession’s impact on tax receipts. As we continue to slowly re-open the economy, … aid.” Other items of note in the report: Personal income tax withholding revenues were $291.8 million below May 2019, …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

Problem Gambling Treatment Program (Follow-Up)

… The Office of Addiction Services and Supports (OASAS) is responsible for administering the State’s problem gambling …

https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-follow

Charter School of Educational Excellence – Information Technology (2023M-174)

… of six tested users of the cloud-based application used for School operations stored sensitive student data without …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Town of Gorham – Procurement (2024M-7)

… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

State Agencies Bulletin No. 302

… meet United States Postal Service standards for bar code mailing Affected Employees All Effective Date Immediately Report Descriptions NPAY766, Employee Address Report Not Barcodeable Report, contains employees' … that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but are not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-report

State Agencies Bulletin No. 298

… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. The yearly regular contribution amount for Deferred … Compensation "Catch Up" provision, available to employees in each of the last three years prior to normal retirement …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002

DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures

… today that his office will conduct a follow up review of the state Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failures

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 … Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139