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Chappaqua Central School District – Financial Condition (2015M-193)
… The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193CUNY Bulletin No. CU-748
… Benefits Program are affected. Effective Dates Effective in paychecks dated November 03, 2022, for current and lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… a district corporation of the State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284DiNapoli Statement on Charges Against Former Delhi Village Clerk
… today regarding criminal charges filed against a former Delhi village clerk for theft of public funds. The charges … New York State Police Bureau of Criminal Investigation. “Delhi's former village clerk Michele Barnes betrayed her …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkEllicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14CUNY Bulletin No. CU-838
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOverview – Governmental Accounting Standards Board
… pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans …
https://www.osc.ny.gov/retirement/employers/gasb/overviewPartial Lump Sum Payment – Special 20- and 25-Year Plans
… a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the month in which you … for retirement by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the month in which you … for retirement by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentOpinion 91-41
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by … the amount by which real property taxes may be increased from year to year. It is well established that a municipality … the amount by which real property taxes may be increased from year to year …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Who to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… cap on oxygen equipment. The audit covered the period from July 2016 to December 2021 for non-oxygen-related … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care … repeated use and have been ordered by a practitioner in the treatment of a specific medical condition. Certain DME …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… and expect to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … DS Offset – SWAP Receipt Credits Record payment received from swap counterparties. 60455 DS Offset – Cash Defeasance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-58DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… of bonds offered, which allowed the State to reduce yields in many maturities. Ultimately, retail orders supported over … RBC Capital Markets and Seibert Williams Shank & Co.. In addition, BofA Securities, Inc. acted as Lead Dealer …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersState Comptroller DiNapoli Releases Municipal and School Audits
… not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… and appropriated $2.7 million of fund balance and reserve funds that were not needed to fund operations from 2018-19 … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsLewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Queensbury - Water System Cybersecurity (2018M-268)
… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Schoharie Central School District - School Lunch Operations (2019M-19)
… and MPLH analyses. Ensure the District obtains the best price when making purchases. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19