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Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-33225-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, … (plus interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater … benefit will be paid. Filing You must apply for a service retirement with the Office of the State Comptroller 15 – 90 …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … identified as high-risk. Additional programs to meet percent of coverage rule, which pertains to low risk … Federal programs that in aggregate encompass at least 20 percent of total Federal award expended; or Auditor must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… of factors, many of them out of the city’s control, will affect future growth in the construction sector. For example, …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 89-27
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection … health insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is consistent with equal protection provisions in the State and federal constitutions. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 95-26
… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use … The Lawrence-Cedarhurst Volunteer and Exempt Firemen's Benevolent Association may expend foreign fire insurance tax … It is inadvisable for a volunteer and exempt firemen's benevolent association to invest foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… determined that due to gaps in the Executive Law, DMV does not have sufficient authority to enforce its language access … – Medicaid Claims Processing Activity October 1, 2022 Through March 31, 2023 (2022-S-36) During the six-month … treatment and are transitioning to independent living but do not require on-site staff on a 24-hour basis. A prior …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for March 2016
… million with Health Management Systems for Medicaid third party liability match and recovery services. Office of Parks, …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mOpinion 2000-22
… agreement between the law firm and the town runs until the case that is the subject of the litigation is "finally … by settlement of the parties 1 . You anticipate that the case will not be "finally determined" until after the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22XVI.4.A Cash and Investments – XVI. Financial Reporting
… and Finance; and funds of the Division of the Lottery. The New York State and Local Retirement System as well as various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOpinion 99-7
… used to purchase a computer, and for ceremony to dedicate new firehouse and fire apparatus; 1989 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-7State Agencies Bulletin No. 1955
… to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1873
… to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedDiNapoli Announces State Contract & Payment Actions for September 2014
… $7.4 million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office … to provide current information about the number and types of contracts and payments entered into by the state. This …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014State Comptroller DiNapoli Releases Audits
… oversight of CTE programs offered through the secondary school system to ensure they align with student goals and the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of General Services – Capital … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Department of Health – Improper Medicaid Payments for Outpatient Services … and not implementing two. New York State Health Insurance Program: CVS Caremark – Accuracy of Empire Plan … 2024 totaled $33.2 million. City University of New York – Open Educational Resources (2023-N-4) Open Educational …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli: 82 School Districts in Fiscal Stress
… include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressOpinion 96-13
Whether a person may simultaneously participate in and receive benefits from a service award program and the State Employees Retirement System
https://www.osc.ny.gov/legal-opinions/opinion-96-13