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Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitVested Retirement Benefit – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire 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 375b and 375c Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitComptroller DiNapoli Releases School Audits
… developed written policies or procedures to formalize this process. Fire Island Union Free School District – Leave … agreements. Rome City School District – Financial Management (Oneida County) District officials appropriated … without a valid purchase order, committing the district’s funds without proper authorization. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Agency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… Learning Center in Staten Island. They must pay back $625,000 in restitution and $175,000 in asset forfeiture … and falsifying records. “Stealing funds designed to help special needs children is abhorrent,” State Comptroller … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years … working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced by Steuben County Court Judge … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2734 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While most … some filers and preparers looking to cheat their fellow New Yorkers by filing for refunds they are not entitled to. … legitimate refunds are paid.” DiNapoli’s office audits New York state personal income tax refunds prior to payment. …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli Announces Robin Lois to Oversee Local Government Division
… Thomas P. DiNapoli today announced the appointment of former Dutchess County Comptroller Robin Lois as the Deputy Comptroller of Local Government & School Accountability. Lois will head the division responsible for monitoring the finances of New York’s local governments and school districts. She …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… previously posted revenue accounting transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers … “GLE”. See Section 1 – Accounts Payable Journal Voucher & General Ledger Journal Entries Overview of this Chapter for … previously posted revenue accounting transactions using a General Ledger Journal Entry GLJE in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Transportation Authority’s release of its November budget and financial plan: “Our regional transit system is on … Transportation Authoritys release of its November budget and financial plan …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itLump Sum Payments – Enhanced Reporting
… The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2978 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterIntroduction – Federal Funding and New York
… Assistance for Needy Families Child Care and Development Block Grant Title I Grants to Local Educational Agencies … School Lunch, Breakfast Programs Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with … Act Homeland Security Grant Program Social Services Block Grant Federal Balance of Payments New York's …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionCost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorResources for Local Officials
… Local Government Management Accounting Releases: Advisories … (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds Guidance: Guidance on Use of … Development Agency Information Legal Topics and Approvals Local Government Management Guides New Official Quick Start …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCost-Saving Ideas: Establishing an Effective Fleet Management System
… of thumb is that used vehicles may require more frequent and costly maintenance than new vehicles. A real life example … staff. The used vehicles were approximately one-year old and each had been driven between 15,000 and 30,000 miles. … options (such as power windows and locks) and a smoother ride than their newer counterparts; therefore, they appeared …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemEffectiveness of the Information Technology Transformation (Follow-Up)
… been successful in standardizing the processes followed by each agency. We found that there were significant … audit report. Key Finding Department officials have made progress in correcting the problems identified in the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow