Search
Service Retirement Benefit – State Police Plan
… Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … before your retirement date. To apply for retirement, sign in to your Retirement Online account , go to the ‘My Account …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOrleans County – Department of Social Services (2012M-222)
… care was only provided when the client was at work or school because DSS does not require individuals to submit … for all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are only …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Wellsville Central School District – Financial Management (2017M-159)
… by an elected seven-member Board of Education, operates two schools with approximately 1,300 students. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159City of Lockport -- Budget Review (B1-15-20)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January … through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsTown of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s … School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, … and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 and a $2.2 million decline in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… The Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus … year total $11.5 million. Key Finding District officials have not identified opportunities to reduce student … condition has declined over the past five years as it experienced operating deficits, resulting in a $215,678 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is … agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO … will be given priority review. Draft a DRO proposal. When completing the DRO template, please be sure to fill in …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – … the Invoice Received Date is required for all payments to vendors classified as “procurement suppliers.” Bulkload … will populate the Invoice Received Date with the MIR date from the bulkload transaction. For more information on the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide … Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a … various functions within an agency. For more information on Separation of Duties, please refer to GFO Chapter XI-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesComptroller DiNapoli Statement on Rosh Hashanah
… and I would like to take this opportunity to wish all of my friends in the Jewish community a happy, peaceful, …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahOpinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time … to lend the county money pursuant to the following terms and conditions. Under the proposed plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be permitted …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus proceeds to pay … surplus bond proceeds are available to pay debt service on bonds issued for the purposes of a town improvement district …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and charter school students increased sharply as … troubling issue.” Chronic absenteeism is defined by the U.S. Department of Education as the share of students who miss …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-audits