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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve … Administrator does not include a summary statement. As a result, the Board’s ability to monitor the projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWhat is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional pension plan. Defined benefit plans provide several … Defined benefit pension plans, including your NYSLRS plan, are calculated based on a preset formula and provide a … NYSLRS retirement plans are defined benefit plans Your plan provides benefits such as …
https://www.osc.ny.gov/retirement/members/defined-benefit-planState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of General Services (OGS) and the State Education Department (SED): Preferred Source … and not-for-profit organizations that serve and employ the blind, severely disabled, and veterans. OGS is the states …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to … Thomas P. DiNapoli. "Taxpayers have paid billions in taxes and fees into a fund that was created to keep our roads and bridges in good repair. Now, more than three-quarters of this money …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtState Agencies Bulletin No. 1965
… provide agency instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to … Aid (Essex County) District officials did not properly claim state aid for special education students who received …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 961
… As a first step, OSC has revised the Retirement Plan Table in PayServ for Plan Type “7X” (TRS) to include tier 5 as an option with a Benefit Plan of “TRSBT5” and a contribution rate of 3.5%. Any employee designated as tier 5 … there will be no difference in the calculation of the contribution using this approach. A second step in this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemState Agencies Bulletin No. 1870
… provide agency instructions for processing the 2020 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuFare Revenue Considerations for the Metropolitan Transportation Authority
… a baseline year for this analysis, as this was the first full year the MTA received the payroll mobility tax, a …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDiNapoli Announces State Contract and Payment Actions for May 2015
… waste or other improprieties. Cumulatively through May for calendar year 2015, DiNapoli’s office has approved 8,351 … waste or other improprieties. Cumulatively through May for calendar year 2015, DiNapoli’s office has approved 8,351 …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015DiNapoli: Farms Generated $5.7 Billion for New York Economy
… face challenges including fluctuating milk prices, threats from a changing climate and disrupted trade relations. We … make sure that agriculture can thrive in the Empire State for generations to come.” The state boasted more than 33,400 … more than 55,000 workers in 2017, according to the latest available data from the U.S. Department of …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyOverview – Membership and Enrollment
… to another participating employer , or changes from full- to part-time employment. Public officers are eligible …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the collection and disbursement of all moneys for which the Department is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven … provide. The fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 … final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Business Partners
… as administrator of NYSLRS and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions … with the Retirement and Social Security Law (RSSL), the State Administrative Procedures Act (SAPA) and the …
https://www.osc.ny.gov/retirement/business-partnersDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly those with mental health and … abuse issues, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit examined DHS’ … The complete response is available in the audit. Audit New York City Department of Social Services: Oversight of Shelter …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthDiNapoli Announces State Contract and Payment Actions for September 2015
… and payments were accelerated in order to allow an upgrade of the Statewide Financial System. Cumulatively through … $4.4 billion and 26,200 payments valued at $123.9 million. As the state’s chief financial officer, DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Municipal Audits
… Fire District – Board Oversight (Ulster County) The board did not provide adequate oversight of the district’s … Officials also were not aware of the proper use of Foreign Fire Insurance tax proceeds and made unauthorized disbursements …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over … George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Opinion 90-34
… may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-34