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Applying for Previous or Military Service Credit – State University Police Plan
… as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to … may be processed more quickly if your service credit is in order. Records we need to verify your service may be …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-creditNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… the bill into law. I also want to thank bill sponsors Senator Jack Martins and Assemblymembers Kenneth Zebrowski …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 … March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to approximately … is located in the Town of Greece, Monroe County. The School, which is a public school that is not under the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Morris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Uniondale Union Free School District – Information Technology (2023M-61)
… As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … ensure they are necessary. Disable 3,471, or 71 percent, of the District’s enabled nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Village of Owego - Board Oversight and Financial Operations (2018M-101)
… all accounts. Because of ineffective recordkeeping, the certified public accounting firm (firm) was unable to … its audits for the last two years. The Board hired another certified public accountant (CPA) who was paid $30,000 to …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Special Accidental Death Benefit – New Career Plan
… receiving the special accidental death benefit dies, this benefit will be paid to your children who are under the … reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitVested Retirement Benefit – State University Police Plan
… Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — your 55th birthday. Tier 6 — your 63rd birthday. Your Vested Benefit Your vested retirement benefit …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitOpinion 89-3
… Purchasing Memorandum No. CL-100). One requirement of OGS's rules is that "(p)urchases shall be made in accordance with … by large quantity purchases by the State (Governor's Bill Jacket, L 1942, ch 868, adding former State Finance … If material changes are made from the State contract's terms and conditions, the political subdivision is no …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Markets/Department of Health – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly … (AGM) and the Department of Health (DOH), supplies surplus New York-grown agricultural products (e.g., milk, apples, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration … not, by local law, authorize the purchase of commodities from vendors holding federal General Services Administration … by local law, may authorize the purchase of commodities from vendors holding federal General Services Administration …
https://www.osc.ny.gov/legal-opinions/opinion-91-6New York’s Economy and Finances in the COVID-19 Era
… October 14, 2020 Edition Selected Economic Trends New York State Ranks Second Nationally in Jobs Lost While all … since the COVID-19 pandemic struck earlier this year, New York surpasses almost every other in both number and … percent, based on preliminary estimates. Employment in New York increased from May through August. However, those …
https://www.osc.ny.gov/reports/covid-19-october-14-2020