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Life Changes: How Do I Prepare to Retire?
… Comptroller Thomas P. DiNapoli We are living longer. With many of us now spending a third of our lives in retirement, it’s important to consider how you can enjoy financial security in your retirement. By … on pre-retirement planning and changes in legislation for Employees’ Retirement System (ERS) and Police and Fire …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3)
To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s guidelines, including the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3.pdfImplementation of the Dignity for All Students Act (2017-N-6) 90-Day Response
To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n6-response.pdfState Agencies Bulletin No. 834
… Pay Period 12L Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2007-2011 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli Releases January State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportHadley-Luzerne Central School District – Financial Condition (2012M-188)
… abolishing positions, outsourcing services or sharing them with other districts, and saving money on energy costs. Given … Recommendations Prepare budgets that keep revenues in line with expenditures. Adopt a policy for the use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an … Happy Lunar New Year to all New Yorkers …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearOpinion 91-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … still represents our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , … of office. That opinion was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a … Town of Pittstown Records and Reports 2013M5 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… the state's overall annual asthma bill topped $1.3 billion for medical costs and lost productivity, according to a … isn't just costly, it can be lethal," DiNapoli said. "For the New Yorkers fighting this chronic disease, a flare-up … emergency room visits. The Medicaid cost to taxpayers for treating asthma has jumped and the prevalence of asthma …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingTown of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139DiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… and enjoyed the largest one-year investment return in its history,” DiNapoli said. “This outsized return … mortgages (23.14 percent), private equity (10.57 percent), real estate and real assets (8.24 percent) and credit, … percent). The Fund’s long-term expected rate of return is 6.8 percent. Historic Fund Returns and Value Fund’s value …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyState Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Oversight of Industrial Hemp (2018-S-32) The department’s program has rapidly expanded opportunities for industrial hemp production in the state. However, the department does …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Town of Milan - Town Clerk/Tax Collector (2018M-257)
… (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine … in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257DiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… protect the program’s integrity, and ensure New York is only paying Medicaid costs for its residents.” Medicaid …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
town, seneca falls, information technology, audit follow up
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/seneca-falls-town-2018-218-F.pdfTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
town, seneca falls, financial management, audit follow up
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/seneca-falls-town-2018-266-F.pdfXII.8.B Matching – XII. Expenditures
… in the Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the voucher to receiving and inspection information. Matching is … in the Statewide Financial System SFS that compares a voucher to a purchase order referenced on the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matching