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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalPort Washington Union Free School District – Payroll (2025M-38)
… Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented 50 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Evergreen Charter School – Credit Card Purchases (2024M-143)
… charges or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not … credit card policy or procedures for monitoring and using the School’s 13 credit cards that were assigned to 13 School … not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling $134,982 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Required Documentation
… the Item Details, submit proof of your connection to the old address. Acceptable proof includes copies of: Driver's license or non-driver photo ID showing the old address; Birth, marriage, and death certificates, if it … in one of the accepted file formats: PDF, JPEG, bitmap and GIF. File size must be under 5mb. (HINT - Free Scanner apps …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationAvailable Options – Regional State Park Police Plan
… this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you cannot change your …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you cannot change your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you, all benefit payments will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit … on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your death, … cease upon your death. The mandatory contributions made by Tier 5 and 6 members are not annuity savings …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – New Career Plan
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you, all benefit payments will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsState Comptroller DiNapoli Releases Municipal Audits
… said it was not legally required, the board should strive to ensure that town residents realize increased prosperity … benefit from the projects that the corporation approves. To do so, the board must establish measurable goals for all … by the county clerk and surrogate’s court were up to date and complete. Utica Harbor Point Development Corporation …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … inadequate and officials did not enforce the policy. As a result, officials and staff did not ensure all collections … is an increased risk that the network may be accessed by unauthorized individuals, data will be lost, and the …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… adequate support documentation, 25 cash receipts totaling $4.8 million were not recorded on time in the supervisor’s … the 36 months reviewed were not performed, and the town’s 2020 required annual update document (AUD) was filed 310 days …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP training was completed by all employees and the city’s training completion records …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… not account for the projects in separate capital projects funds. … New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… maintain their health, independence and quality of life. DiNapoli and Molinaro today met with area residents, … employees to discuss the program. "NY ABLE offers peace of mind to individuals with disabilities and families as they … Molinaro for his commitment to improving the lives of individuals with disabilities and helping spread the word …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton … Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, it’s … tuition rates calculated by the New York State Department of Education, but the district’s actual costs are generally …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1082
… transactions using the new Earnings Codes beginning in Pay Period 11L, paychecks dated 9/22/11 Background New … track the number of hours worked, the specific program in which the extra service occurred, and to differentiate … EH1 REH EP1 REO ER2 REB ER3 REN Agency Actions Beginning in Pay Period 11L, agencies must submit Extra Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omh