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Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))

… members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …

https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m

Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts

… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a … land or buildings, or type of equipment, such as sewer or water system maintenance equipment or machinery. Equipment, … or purposes (see Local Finance Law Section 2.00). For water and sewer districts, objects and purposes include …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts

State Comptroller DiNapoli Releases Audits

… audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) (2024-F-33) New York State Executive Law expanded the State’s language access policy requiring translation of vital … for its IT assets and abide by Payment Card Industry Data Security Standards (PCI DSS). A prior audit, issued in …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0

State Comptroller DiNapoli Releases Audits

… materially recover the overpayments. Homes and Community Renewal – Housing Trust Fund Corporation – Oversight of the … (2022-F-18) From 2017 to 2019, Homes and Community Renewal (HCR) awarded $6.13 million in RESTORE funds, which …

https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 343

… Trainee 2 Sp L Forest Ranger 1 Forest Ranger 2 Park Patrol Officer Park Patrol Officer Sp L Park Patrol Officer Trainee Park Patrol Officer Trainee Sp L …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unit

Opinion 88-15

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …

https://www.osc.ny.gov/legal-opinions/opinion-88-15

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Afton Central School District , Chateaugay Central … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve … unrestricted fund balance and reserves were reasonable. The unrestricted fund balance has been well over the …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0

Applying for Previous or Military Service Credit – Article 14 Benefits

… & Employer Services Bureau. Include as much information as you can about the period of employment for which you are seeking credit. We will determine your eligibility … than if you wait to purchase it at a later date. You will stop making the 3 percent contributions sooner. Your …

https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-credit

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… Article 4-C of the Economic Development Law requires … compliance” with the publication requirements of Article 4-C of the Economic Development Law. As a result, any … to have satisfied the publication requirements of Article 4-C. However, best practice encourages use of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

State Agencies Bulletin No. 1907

… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid … is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)

… The overpayments happened because Department management failed to establish the correct payment rates on its eMedNY claims processing system and failed to provide for alternative manual claims review …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-follow

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… complete report - pdf] Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board … Determine whether the East Moriches Union Free School Districts Districts Board …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and … the District’s legal counsel to determine the appropriate course of action regarding the District’s billing errors. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were inventoried. We found 20 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly reports to the … Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. Establish written procedures for monitoring …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Westchester County - Financial Condition (2018M-151)

… managed the County's financial condition to ensure the sustainability of current and future operations. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Dalton-Nunda Central School District – Financial Management (2020M-92)

… School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials … Central School District District Board of Education Board and District officials adopted realistic budgets and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92