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College Readiness
… covered the period from September 2015 through March 2022 and included students who were expected to graduate high … nearly half of all students who do complete high school and go to college require remedial courses and nearly half never graduate. The New York City Department …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… pension at the earliest possible date, file a retirement application within 90 days before you first become eligible. If we receive your retirement application after you first become eligible, your vested retirement is effective the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingService Retirement Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … before having served 25 years as an En-Con police officer. The Benefit With 25 years of creditable service, your benefit … alternative regular plan would provide a greater benefit, the greater benefit will be paid. Filing The Application for …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… also did not develop a written vehicle and equipment replacement plan and three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although the District had a capital … the Board Chair’s original estimated vehicle and equipment replacement needs indicated the District would need $2.7 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Opinion 90-31
… to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … of the seven participating towns, must act by majority vote of the entire committee. If the committee must act by a majority vote of its entire membership, you also ask whether the towns …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Oversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring school … to approximately 2.3 million children each day across the State. The 2016- 17 statewide cost of providing these … $2.8 billion, of which $1.7 billion was covered by State aid. The Department sets qualification requirements for …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Comptroller DiNapoli Releases School District Audits
… did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund … than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the district …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Montgomery … of Social Services officials did not always have the documentation needed to process SNAP applications … in a timely manner. Department officials also did not have the required documentation that was needed to process 13 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsReporting Resources
… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Purpose To determine the readiness of all Medicaid managed care organizations … (MCOs) to submit Medicaid encounter transactions to the new Encounter Intake System. We conducted an early assessment of the readiness of Medicaid MCOs as of September 30, 2015. We …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemState Agencies Bulletin No. 980
… the payment of Public Employee Federation (PEF) April 1, 2010 raises has been rescinded. OSC will issue further … April 1 2010 Salary Increase for Employees Represented by the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) April 1, 2010 … 2010 Salary Increases for Employees Represented by the Civil Service Employees Association CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceOpinion 90-52
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication … LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of each … information or actions of the town board to be recorded in the minutes (see, e.g. Town Law, §§133, 236, 264, 265; …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Service Retirement Benefit – Regional State Park Police Plan
… You may retire at any age after completing 25 years of regional state park or New York State police officer … served 25 years as a regional state park police officer. The Benefit With 25 years of creditable service, your … for Tier 2, 3, 5 and 6 members. Under this special plan, the total benefit cannot exceed 75 percent of your FAS if you …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitOpinion 93-25
… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 91-62
… REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to … LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, … by local law, may transfer a building to a school district public library without consideration, subject to the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by State … Industrial Development Agency Audit found: I nappropriate Loans and Gifts The FLDC was established to take over the … 2013, the FIDA transferred the value of seven outstanding loans totaling $505,669 to the FLDC. Officials then …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesOpinion 88-52
… and Sales (community college officers and employees who are directors of a not-for-profit corporation which purchases … in Contract (community college officers and employees who are directors of a not-for-profit corporation which purchases … of Interest (community college officers and employees who are directors of a not-for-profit corporation which purchases …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Pre-Audit - State Insurance Fund
… Program Legislative Session 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund by the state comptroller …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1Opinion 2004-5
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that … of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5