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Receiving Your Benefit and Filing Your Option Election – New Career Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum … provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You must file …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionOpinion 95-27
… to court orders or judgments) SCHOOL DISTRICTS -- Powers and Duties (submission of claims for adjustments in the … judgment will be barred unless the court order or judgment and other required data are filed with the State Comptroller … of the date of the order or judgment. October 17, 1995 Patricia L. McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Franklin Square Union Free School District – Website Transparency (2025M-93)
… laws and regulations require school district officials to post certain financial and administrative information on a school district’s website to help enhance the public’s access to basic information. School district officials should … could not readily access and review District information to make informed decisions …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Town of Ballston – Water Fund Financial Operations (2012M-258)
… to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. … for the 12 water districts. Key Findings The Town’s accounting records and records were not properly maintained. … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Brushton-Moira Central School District – Tuition Billing (2023M-158)
… Objective Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158State Comptroller DiNapoli Releases School Audits
… School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal climate, … totaling $44,956 in which no quotes were documented. Vestal Central School District – Fund Balances (Broome … School District Oriskany Central School District and the Vestal Central School District …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas … Kiryas Joel Union Free School District Financial Condition and Selected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… 2020 and a substantial reliance by school districts on hybrid learning models during the 2020-21 school year. A … disabilities. A similar proficiency gap of 37 percentage points was identified on 2019 Grade 3-8 math state …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesComptroller DiNapoli Releases School Audits
… , George Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative … Educational Services . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdfWest Genesee Central School District - Capital Assets (2023M-128)
Determine whether West Genesee Central School District (District) officials properly monitored and accounted for capital assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/west-genesee-central-school-district-2023-128.pdfDolgeville Central School District – Fuel Monitoring (2023M-175)
Determine whether the Dolgeville Central School District (District) officials adequately accounted for and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/dolgeville-central-school-district-2023-175.pdfHighland Central School District – Non-Instructional Overtime (2021M-8)
Determine whether Highland Central School District (District) officials properly authorized and monitored overtime for non-instructional employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/highland-central-2021-8.pdfGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gilbertsville-mount-upton-2021-139.pdfLongwood Central School District – Overtime (2021M-126)
Determine whether Longwood Central School District (District) officials appropriately approved and documented overtime for non-instructional employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/longwood-2021-126.pdfState Contract and Payment Actions in October
… $13.1 million with H & L Contracting for bridge deck replacement in Nassau County. $8.3 million with Concrete … Service $293.8 million to CVS Caremark to provide pharmacy benefit services for the Empire, Excelsior and Student … Workers Fund program. $321 million for payments under the Unemployment Insurance, Pandemic Unemployment Assistance, …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberOpinion 97-2
… in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. … school district's local health insurance plan for Part B Medicare insurance premiums paid by the former school board … school board member becomes eligible to purchase Part B Medicare insurance, he or she loses coverage for amounts that …
https://www.osc.ny.gov/legal-opinions/opinion-97-2