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Ordinary Disability – Regional State Park Police Plan
… must be filed with the Retirement System while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityComptroller DiNapoli Releases School Audits
… guidance. Fonda-Fultonville Central School District – Payroll (Montgomery County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B6-16-11)
… and $546.1 million for the City. The 2016-17 budget is $46 million more than the City’s budget for 2015-16, an … balance to close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Tuition Assistance Program – Fordham University
… Education’s Rules and Regulations when certifying students for State financial aid. Background Fordham University … the Louis Calder Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled 8,855 undergraduate … social work, and theology. Annual undergraduate tuition for the 2015-16 year was $46,120. TAP is an entitlement …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is governed by a Board of Trustees, which comprises five … to the Village’s network to ensure that computerized data is properly safeguarded. The IT vendor can access the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… of 39.6 percent or $186 million. In the last month of each calendar quarter, the Department of Taxation and Finance …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… New York State Comptroller Thomas P. DiNapoli today said that state tax receipts are $3.2 billion lower than last year, as … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not locate three of the … conducted in 2003. Putnam Central School District – Fund Balance Management (Washington County) The district’s surplus …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded … $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and district …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… questionable whether the leases and contracts were in the best interest of the School. The School paid for use of a … and conditions of the lease agreements are in the School’s best interest. Develop policies and procedures for procuring …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced the filing of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingLivonia Central School District – Conflict of Interest (2024M-89)
… interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A prohibited … interest occurs when an official has an interest in a contract with the school district which they have a power or … and staff of products and services provided by vendors that were recruited by, and partnered with, a company …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the … before granting exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Cost-Saving Ideas: School District Auditing – External Auditor
… (PA) registered and licensed to practice in New York State; have or develop expertise in district financial … Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals (RFP) for External Auditor," - State Education Department Other auditing roles Internal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCUNY Bulletin No. CU-369
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleJericho Union Free School District – Financial Management (2016M-328)
… 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, … five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The … budgets that include the District’s actual needs based on historical trends, or other identified needs. Develop a plan for the use of the surplus balances in unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key Findings Because … the practice of adopting general fund budgets that result in the appropriation of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total … averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354