Search
School District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims … January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … Town of Olive Claims Processing and Information Technology 2012M223 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Annual Report on Audits of State Agencies and Public Authorities
… required by law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 through …
https://www.osc.ny.gov/state-agencies/audits/annual-report-audits-state-agencies-and-public-authoritiesDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… later in life. Recently, the state Education Department’s Blue Ribbon Commission on Graduation Measures recommended to … manage their finances before applying for a credit card, student loan or mortgage. It's time for New York to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing against your contributions: You must be in active service and have one … compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99State Comptroller DiNapoli Releases Municipal Audits
… at $20,576. Also, the Mooers Volunteer Fire Department was not billed for 2,413 gallons of recorded fuel used, … bidding threshold, one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. … by a supervisor. Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … a single resolution subject to mandatory referendum. May 4, 1992 Thomas D. Mahar, Jr., Esq., Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Ordinary Disability (Section 362) – Police and Fire Plan
… Eligibility If you are unable to perform your duties because of permanent … 60, but not more than one-third of your FAS. The benefit would also include an annuity based on any annuity savings … Are last paid on the payroll; Are last on an authorized medical leave of absence for up to two years (which may be …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Opinion 91-27
… public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY -- Conveyances Generally … Whether the county may make the proposed conveyance in view of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfOpinion 2002-1
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … amount "stated in the referendum under which the program was established or amended …". Section 219(c) authorizes … award program "may be … amended in the same manner as it was created in accordance with the provisions of [article …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… TIME FRAMES State Agency If a State agency intends to renew a contract, notify the NFP by issuing either a letter … and where appropriate include the Procurement Record ID Number, and an explanation of the basis for the State … on the transmittal: Agency Name, Business Unit, Department ID, Contract Number, Contractor Name, NYS Vendor ID, Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingState Comptroller DiNapoli Releases Audits
… costs that did not comply with requirements. Department of Health and Department of Homeland Security and Emergency … funded regional or local planning bodies—Continuums of Care (CoCs)—that coordinate housing and services funding … with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical Program of the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age … with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… were in place, it may have been in a better position to detect or prevent the shortage of $3,385 in tax receipts and … audit of the Court, it may have been in a position to detect the shortage of $105 at March 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209SUNY Bulletin No. SU-137
… SUNY Professional Services employees in Bargaining Unit 08 except employees in the following titles: Title Job Code … must be Active or on a Paid Leave in Bargaining Unit 08 on 6/28/07, 6/30/07 and 7/1/07 for ANN and CYF or 6/30/07 … are due a prorated payment. Employees in Bargaining Unit 08 who are part-time are eligible for the $800 salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-137-800-salary-increase-suny-professional-services-unitChautauqua County – Financial Condition (2023M-111)
… – pdf] Audit Objective Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely … took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key … Determine whether Chautauqua County County officials adopted realistic budgets routinely …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111