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State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union … their money is being spent appropriately and effectively." Auburn Enlarged City School District – Employee Compensation … P DiNapoli today announced his office completed audits of Auburn Enlarged City School District Bridgehampton Union Free …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… the arrest of Tammy Miele, former Assistant Clerk for the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The … used her position to defraud the Village of Horseheads for her personal gain and altered Village records to cover …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsGlossary – Governmental Accounting Standards Board
… reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … Contribution The amount reflects an employer’s regular pension contribution, including Group Life Insurance Plan … A measure of an employer’s share of a cost-sharing pension plan as compared to all employers of the plan. …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryCUNY Bulletin No. CU-601
… Purpose To inform agencies of the processing of the 2017 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-359
… paychecks dated 1/15/09 OSC Actions To process the new employees, OSC will create the following data: Bargaining … for Bargaining Unit CA will be CAC Dues Code will be 467 Agency Shop Code will be 468 Benefit Program Code will be CAP … for Certain Employees who Work for CUNY Educational Opportunity Centers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Agencies Bulletin No. 920
… Purpose To inform agencies of the new Additional Pay earnings codes and to provide instructions to pay the Firearms Training and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programOpinion 2001-6
… use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also … and used for the benefit of each company, as determined by the members of the company. 2 This Office has expressed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 90-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of court. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 94-27
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … both abutting and non-abutting property owners if it is determined that all of such property owners are benefited …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Pension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement benefit will be paid. There are several options that a member can choose from. All options will pay … receive a reduced monthly amount to provide for a possible payment to a designated beneficiary after their death. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionXII.8.E Payment Assignments – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section outlines the procedures agencies should follow to approve the assignment of contract payments to an individual or entity other than … Section 15), payment assignments only become valid when (i) an appropriate “Notice of Assignment” is submitted to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsState Agencies Bulletin No. 288
… deduction for the Federated Fund organization identified by the pre-printed code. The Amount of Deduction is the … into PaySR, access the Gen Deduction Data (Agency) panel by Go - Compensate Employees - Maintain Payroll Data U.S. - … the specific Federated Fund No. on the authorization card by scrolling through the deduction codes using the outside …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignCUNY Bulletin No. CU-720
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2021 Form … will automatically apply the Prepaid Legal Service Benefit for the 2021 calendar year for employees who were in a status of Active or Paid Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… complete a Recertification of the Record of Activities form (RS2419) and submit it to the governing board within …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaCUNY Bulletin No. CU-660
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6 Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesSouthwestern Central School District – Claims Audit (2025M-34)
… The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The Board delegated its … District’s claims. These two employees were responsible for examining and allowing or rejecting all accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Opinion 92-10
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Accessibility for People With Disabilities
To determine whether the Office of Parks Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities including meeting State and federal requirements The audit covered the period January 2018 t
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and 27 (20%) were unneeded or did not have a specific business purpose, including eight unauthorized software … inappropriately audited 17 of 41 claims that included Greater Southern Tier Board of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… death benefit; and After your second year of retirement: 10 percent of the benefit that would have been payable at … of Beneficiaries (RS6439) form . Rev. 2/22 (Return to Top) … NYSLRS retirees who die may leave their survivors a …
https://www.osc.ny.gov/retirement/retirees/death-benefits