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A Message From Comptroller Thomas P. DiNapoli – New Career Plan
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a public …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for … program purposes with valid obligational authority under federal law, federal regulation, or federal-state … state pays to the Federal Government) is recorded for any covered program whereby the state receives federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesNew York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… “Today’s announcement by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the … Moody’s announcement is a clear signal to investors that New York is on the right financial path. The rating upgrade … Todays announcement by Moodys Investors Service brings New Yorks rating for its General Obligation bonds and the …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalState Agencies Bulletin No. 2101
… with a regular work schedule of 20 hours or more per week are eligible after 26 consecutive weeks of employment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2405
… Purpose: The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for ORP and VDC plan members. … The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2405-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2300
… 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… - pdf] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … Determine whether PhelpsClifton Springs Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35South Orangetown Central School District – Network User Accounts (2022M-24)
… we found District officials did not: Ensure procedures for granting, changing and disabling network access are … and regularly review enabled network user accounts for necessity. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Bradford Central School District – Online Banking (2022M-102)
… School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Monsey Fire District – Board Oversight (2020M-62)
… consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Hudson Housing Authority – Information Technology (2019M-224)
… by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Kortright Rural Fire District – Financial Activities (2022M-51)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate … with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Cuba-Rushford Central School District - Financial Management (2020M-7)
… that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled $2.8 million and was … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … more beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… records. The Treasurer did not file Annual Update Documents (AUDs), which are the annual financial reports, …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Mooers - Highway Asset Accountability (2020M-35)
… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly … an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories … measured and perpetual inventory records are maintained. Bill the VFD for their recorded fuel used. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35