Search
Opinion 2005-9
… of training on the financial oversight, accountability and fiduciary responsibilities of a school board member … body charged with the general control, management and responsibility of the schools of, among other types of … districts (Education Law §2[14]). Education Law §§1901 and 1914 provide for members of the governing board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 2202.1
… inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree … will be submitted to SSA after the close of the 2024 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… to provide agency instructions for processing the PEF FY 2025-2026 Higher Education Differential. Affected Employees: … to provide agency instructions for processing the PEF FY 20252026 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationCity of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … fund budgets and the estimated unrestricted fund balance is 13%, of 2018 general fund appropriations, which is below …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… our audit was to examine purchases from selected vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June 30, 2012. Background The … not document verbal quotes, and officials received quotes for equipment and furnishings from vendors that did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… by the County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the … 1, 2010, to $10.3 million at December 31, 2012 due, in part, to subsidizing Maplewood Manor. In fact, during this period, the general fund subsidized Maplewood …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ausable , Fishers Island Waste Management … , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, … District – Purchasing (Nassau County) District officials do not require the use of purchase orders when purchasing …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-523
… sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-523-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Buy Out Waiver Program is sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-566
… regarding Taxes should be directed to the Tax and Compliance mailbox. … To provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderCaton No. 1 Fire District – Financial Oversight (2013M-262)
… operating surpluses and retained unexpended surplus funds totaling more than $270,000 or 169 percent of the … trends and/or actual results. Use the unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … $30,000 annually, which was double the $15,000 amount paid in 2010, for the two existing firehouses. When the new …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Dunkirk – Community Development Block Grant Management (2012M-146)
The purpose of our audit was to evaluate the Citys financial management and administration of the Community Development Block Grant program for the period Apri
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… pension payment options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… pension payment options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionState Authority Contracts on Open Book NY
… on Open Book New York. By comparison, the Comptroller is required to review and approve all State agency contracts, … because currently this information is not available from any centralized source. Filed Exempt State Authority … Public Authorities Reform Act of 2009 specifically exempts from the Comptroller’s prior approval authority the following …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Russia and Schuyler County . “In today’s fiscal climate, budget transparency and … center director did not record all receipts or remit funds in a timely manner. Finally, $552,449 in purchases of goods or services were made without quotes, …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… balance was actually used to finance operations from 2015-16 through 2017-18. Deposit Central School District – … calculated potential savings of over $150,000 per year by taking this action. Furthermore, officials negotiated … the amount permitted to be retained at the end of the 2015-16 through 2017-18 fiscal years. While revenue estimates were …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Baldwinsville …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0