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State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … School for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections … were properly accounted for and deposited on time. Also, the school’s cash receipts policy was inadequate and …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. Additionally, the board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … – Project Approval and Monitoring (Suffolk County) The board did not properly approve and monitor projects and … goals into each project’s resolution. Consequently, the board cannot determine whether the projects are meeting …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Cost-of-Living Adjustment
… If your annual pension benefit is $18,000 or more, you will receive the maximum monthly increase of $18 (for a total … + $18 = $2,045 Annually $24,324 + $216 = $24,540 You will receive a notice of the change to your net monthly … retirement benefit by mail at the end of September. It will show the previous and new monthly amounts for your COLA, …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentApplying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a written request (which must be received before your … & Employer Services Bureau. Include as much information as you can about the period of employment for which you are seeking credit. We will determine your eligibility …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – State University Police Plan
… (which must be received before your effective date of retirement) to our Member & Employer Services Bureau. Include as much information as you can about … than if you wait to purchase it at a later date. Your retirement benefit may be processed more quickly if your …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-creditFormer Fire Co. Treasurer Admits Stealing $24K
… office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney James Ritts on … of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, N.Y. 12236. …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… trillion-dollar pay proposal is excessive, waters down the holdings of other shareholders, and gives a captive board …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersState Comptroller DiNapoli Statement on MTA 2023 Budget
… budget update. It also shows the uncertainties that cloud larger budget gaps in the outyears, which my office has …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetEstablishing the Standard Work Day – Legacy Reporting
… Before you can calculate days worked for an employee, you must first … day a full-time employee in that title would be required to work. You must establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayViolating the Terms of a DRO – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Violating a DRO …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsHewlett Bay Fire District
… The Board has not adopted policies and procedures for remote access and breach notification. The District does not have a … IT policy. Establish a policy for controlling remote access and adopt a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper … for allowable exceptions under Town Law prior to an audit by the Board. Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Rensselaer County – Public Health Department Receipts (2013M-18)
… were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was … cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire … Department is governed by its officers and a five-member Board of Directors. For 2016, Department revenues were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… properly administered the District’s length of service award program (LOSAP) and procured goods and services in … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing