Search
Disposal of Electronic Devices
… months earlier. However, the documentation did not include asset numbers and, therefore, provided only limited assurance that these were the same devices still … devices. Reinforce policies and procedures over the asset management system, including periodic physical inventories, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesOversight of the Farm-to-School Program
… of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended … of Agriculture and Markets (Department) is to promote the State’s agriculture and its high-quality and diverse … agricultural environmental stewardship; and safeguard the State’s food supply, land, and livestock. New York’s …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… oversight of disbursements? Audit Period January 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district … canceled check images to the list of approved checks by someone without the check-signing authority. Officials raise … with the draft audit report. We encourage the Board to make the CAP available for public review …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… [read complete report – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials … Period January 1, 2022 – March 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital … long-term priorities, work toward goals several years into the future and increase transparency. Fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Avoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Standardized Forms – Travel and Conference Expense Management
… incurred by the traveler in connection with the official travel, for example, conference registration fees, … viewed at the Office of the New York State Comptroller’s website . From our homepage, click on "State Agencies" then … hotel occupancy purchased within New York State while on official business. Form ST-129 (Exemption Certificate) should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsEstimate Your Pension
… Understanding your pension and finding out how much you can expect to receive is an important part of retirement … estimate, you may have to disable popup blockers. Most Tier 2–6 members (more than 90 percent of all NYSLRS members) … calculator, members in certain special plans and Tier 1 members cannot. (Return to Top) Contact Us for an …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
New York State Comptroller Thomas P DiNapoli today announced that Vicki Fuller chief investment officer of the New York State Common Retirement Fund Fund will retire this summer after a sixyear tenure
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central School … their money is being spent appropriately and effectively." Bronxville Union Free School District – Procurement … limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 880
… Law, if it is determined that it is impractical to recruit for a specific title at the hiring rate of the salary grade … of the State, the Director may increase the minimum salary for that title in the specific area(s), called an Increased … an appointee substantially exceeds requirements necessary for appointment to a specific title, the Director may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesPerformance of Duty Disability – Special 20- and 25-Year Plans
… incapacitated (physically or mentally) for performance of your duties as the natural and proximate result of a disability sustained in such service, not caused by your … you may be eligible for this benefit regardless of the amount of service credit you have. Notice of …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityMember Contributions – Legacy Reporting
… credit, where applicable; Contributions mandated by the Coordinated-Escalator (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the Coordinated Retirement Plan for Tier 4 and 5 members (RSSL Article 15); … NYSLRS employers report information about employees through Retirement Online including their earnings the number of days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 2008-5
… of a village fire department must consent, and may be a party, to a fire protection contract between the village and a town, the fire company is not a necessary party to the fire protection contract between the town and …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies for when vendor, employee … referred to as “stop requests” throughout the remainder of this section. The chart below depicts the type of action the … The purpose of this section is to provide guidance to agencies for when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkOpinion 2004-5
… 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that the foreign fire … St Comp No. 81-146, p 151; 1979 Opns St Comp No. 79-627, p 120). We have also concluded that the treasurer having …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and … 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary emergency shelter to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … who agree to accept payments, at rates established by United, to furnish medical services to Empire Plan … the claim. Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … who agree to accept payments, at rates established by United, to furnish medical services to Empire Plan … the claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryCost-Saving Ideas: Managing Your Travel and Conference Expenses
… provided by the employee; or Provide a fixed per diem allowance (not to exceed the standard meal allowance for business related travel prescribed for federal … a mileage reimbursement in lieu of actual and necessary vehicle expenses. The local government may link its mileage …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expenses