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Ordinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit … of: One-third of your FAS or 2 percent of your FAS for each year of credited service, up to 25 years. It is …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Homes and … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… to competitive bidding. With limited exception, there was no documentation indicating that Linden Plaza had … (2018-F-11) An initial audit report found OASAS was not effectively monitoring Drug and Alcohol Treatment … Jan. 1, 2010 and June 30, 2014, of which $2,220,807 was funded by OASAS and $454,238 could potentially have been …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … abstract dates or the numbers and dollar amounts of claims to document which claims are authorized for payment. … Information Technology (Jefferson County) The board needs to improve internal controls to effectively protect the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … application of her signature on checks or compare checks to the warrant prior to issuance. Consequently, there is an increased risk that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 94-33
… in a service award program unless they are subject to being called to duty under the department's rules and regulations. We have … the circumstances under which a person is considered to be "faithfully and actually performing service", we are of …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… did not provide adequate oversight of the treasurer, who was responsible for all financial duties. Caledonia Joint … the 2014 proposed budget were reasonable and the budget was structurally balanced. However, the general fund balance was used to cover shortages in the county’s enterprise funds. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… include certification by the contractor with respect to investment activities in Iran. According to the Act, a person engages in investment activities in Iran … ($20,000,000) or more in credit for a minimum of 45 days to a person for purposes of providing goods or services in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Comptroller DiNapoli Releases Municipal Audits
… Public Library , Port Washington Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek … expenditures with one-shot uses of accumulated net assets. Roosevelt Fire District – Fire Station Project (Dutchess … 2 Lockport Public Library Port Washington Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting current … Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health … insurance plan and hiring a third-party administrator to manage it. This can be very cost-effective if you have …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit … that is responsible for providing adequate oversight to ensure proper financial management. This includes … addition, three of the five Board members did not respond to our requests to discuss the audit. The report includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases Audits
… nor the development maintained the documentation required to confirm that tenants were selected in the order they … apartments it awarded and granted three apartments to individuals who were not on the AWL. Four of the five … 3:1 internal/external ratio when offering apartments to applicants. As of July 31, 2016, one development had 51 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… found that the mayor submitted the 2023-24 proposed budget to the council on April 19, 2023, or 18 days after the … balanced because they include subsidies from other funds to finance their operations. Also, the proposed budget, as in … labor costs. Officials did not establish procedures to evaluate labor costs by town. For example, timecard …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for … the 2008-09 academic year (AY) and that undergraduate TAP recipients dropped by 77,000 (21%), with steep declines … schools (40%), and lowest income households (38%). “TAP has helped generations of New Yorkers attend college, but …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsState Comptroller DiNapoli Releases School District Audits
… reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of 4%. When unused … MCDs auditors examined contained information that was not adequately safeguarded. Wappingers Central School … surplus fund balance in excess of the statutory limit was maintained. Wynantskill Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Statement on Rosh Hashanah
… Holy Days. “As families and communities gather together to celebrate, we have time to reflect on last year and look forward to the new year. Rosh Hashanah is a time of sweetness and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if … Threshold No (cost thresholds do not need to be considered for project creation) Guide to Financial Operations REV. … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – … the Invoice Received Date is required for all payments to vendors classified as “procurement suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOpinion 91-30
… 18 (§800 et seq .) contains provisions of law relative to conflicts of interest of municipal officers and employees … (General Municipal Law, §800[3]) and is also deemed to have an interest in any contract of a corporation of which … or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or approve the contract …
https://www.osc.ny.gov/legal-opinions/opinion-91-30