Search

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central … and the Warrensburg Central School District . "In an era of limited resources and increased accountability, it's … written agreements with 10 providers who were paid a total of nearly $395,000 during the audit period. The district used …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0

SUNY Bulletin No. SU-144

… Sum Payments. Effective Date Payments for the Fall and Spring semesters may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $347.32. Employees employed for the Fall or Spring semester only are due a lump sum payment of $173.66. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007

SUNY Bulletin No. SU-230

… Pay Period 18L, paychecks dated 12/16/15 Payments for the Spring Semester may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $410.66. Employees employed for the Fall or Spring semester only are due a lump sum payment of $205.33. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-230-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2015

DiNapoli 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 … New York State Comptroller Thomas P DiNapoli today announced that Vicki Fuller chief investment officer of …

https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fund

SUNY Bulletin No. SU-273

… Purpose To provide instructions for processing the 2018 1% M/C Discretionary Lump Sum … Background Chapter 263 of the Laws of 2018 provides for a one-time 1% Discretionary Lump Sum Payment for M/C BU13 employees to be distributed at the discretion of … To provide instructions for processing the 2018 1 MC Discretionary Lump Sum Payments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-york

Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)

… by the Chairman, but instead by the Treasurer herself. In addition, periodic comparisons were not made between … canceled check images to the list of approved checks by someone without the check-signing authority. Officials raise … risk of an unauthorized or improper disbursement when they do not ensure that checks requiring two signatures have both …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111

State Agencies Bulletin No. 880

… rate based on Section 130.4 and/or Section 131.1a of the Civil Service Law Background Civil Service Law provides that the Director of … certain circumstances. Pursuant to Section 130.4 of the Civil Service Law, if it is determined that it is impractical …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codes

Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)

… – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear … be a vital tool that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward … adopt a multiyear financial plan, a fund balance policy or a reserve policy. As a result, officials continued to …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66

Avoca Central School District – Payroll (2025M-14)

… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials should establish an effective payroll system that provides assurance that payroll transactions are adequately supported, authorized by …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14

Opinion 96-18

… to an act of the Legislature is for informational purposes only and is not a recommendation of this Office with respect …

https://www.osc.ny.gov/legal-opinions/opinion-96-18

Tuition Assistance Program – CUNY York College

… home to the CUNY Aviation Institute and the Northeastern Regional Laboratory of the U.S. Food and Drug Administration. … eligible students. Schools receiving State financial aid awards certify student eligibility. For the three academic … awards. Incorrect certifications include four students who received awards but did not meet the requirements for …

https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-college

Disposal of Electronic Devices

… did not include asset numbers and, therefore, provided only limited assurance that these were the same devices still …

https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devices

State Comptroller DiNapoli Releases Municipal Audits

… with costs totaling $35,701 could not be located. Town of Marathon – Claims Audit Process (Cortland County) The board … late payments associated with the lease agreement. Town of Marathon – Town Clerk (Cortland County) The clerk did not …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0

IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants

… to provide the state's Federal Employer Identification Number (FEIN) (also known as the Taxpayer Identification Number or TIN) when dealing with the federal government. This number is used for billing purposes, grant award … to provide the states Federal Employer Identification Number FEIN also known as the Taxpayer Identification Number …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-background

Oversight of the Farm-to-School Program

… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The audit covers the period January 1, 2016 through October … To determine if the Department of Agriculture and Markets is adequately …

https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-program

Member Contributions – Legacy Reporting

… under Section 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred … Benefits) On or after October 1, 2013, in accordance with IRC Section 414(h), the 3 percent contributions (for Tier 3 … for these PFRS members were deducted after taxes. IRC Section 414(h) does not apply to PFRS contributions made …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributions

2016 Financial Condition Report – 2016 Financial Condition Report

… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital …

https://www.osc.ny.gov/reports/finance/2016-fcr

Tier Status – Career Plan

… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …

https://www.osc.ny.gov/retirement/publications/1642/tier-status