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Opinion 91-25
… -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … Whether a disabled firefighter receiving payments pursuant to General Municipal Law 207a2 is entitled under the statute …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2914 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month … “The bounce back that markets experienced during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy has been …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a … distribution at retirement and only their portion will be reduced by the PLS election. The ex-spouse’s share will be …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… AND POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. … greater than they were entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an employee owes the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… an egregious act. Ms. Robertson kept her mother's death a secret to steal her pension. She was caught and now she must …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two … accounts that were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services … consumption. The audit covers the period April 1, 2006 to January 31, 2012. Background Executive Order No. 111 (EO … 10, 2001, directs State agencies and public authorities to be more energy efficient and environmentally proactive. It …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands … SED’s requirements for reimbursement. Key Recommendations To SED: Review the disallowances identified by our audit and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualState Agency Small-Dollar Purchases (Follow-Up)
… Purpose To determine the extent of implementation of the three … which was issued on September 9, 2010, our objectives were to determine the extent to which State agencies process small-dollar transactions … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followSelected Aspects of Discretionary Spending
To determine whether the RochesterGenesee Regional Transportation Authoritys discretionary spending complied with its guidelines and was reasonable adequatel
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Operational Advisory No. 31
… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in … to help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three … and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided … Statewide Interoperable Communications Grant (SICG) awards to ensure grant funds were allocated and spent for intended …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow