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Escalation – Article 14 Benefits
… index. Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April … below the original amount paid. The full escalation date for a service retirement is the first day of the month …
https://www.osc.ny.gov/retirement/publications/1644/escalationContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… will continue to examine school finances and work with law enforcement to hold wrongdoers responsible. I thank …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
In some instances payments are made to vendors including subrecipients before the vendors have disbursed their own funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, allowable … documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For … voucher because it will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. Thirteen … are adequately supported and properly authorized and the results of the claims audit process are reported monthly to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149William Floyd Union Free School District – Payroll (2016M-165)
… did not preapprove overtime worked by employees. No one independent of the payroll process reviews hourly rates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165West Genesee Central School District - Capital Assets (2023M-128)
… complete and the assets were on hand. The last physical inventory was completed in 2017 and officials only updated … 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost over …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… by School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, … overestimated budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were … to which the District is not entitled. Unpaid school lunch balances totaled $36,000 from September 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Board of Education. The District currently operates one school with approximately 600 students and 130 employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraEast Ramapo Central School District – Financial Condition (2013M-141)
… officials planned to use the proceeds from a property sale to retire the budget note. However, the sale was delayed due to a lawsuit filed with the State …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… year, according to the monthly state cash report released today by State Comptroller Thomas P. DiNapoli. “With an … both depressed economic activity and timing factors. Local assistance spending through May totaled $17.9 billion, … a balance of $7.3 billion, $1.1 billion higher than the latest projection by DOB. Report: May Cash Report Find out …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayFund's Mission, Values and Investment Philosophy
… We believe that asset allocation is the single largest driver of our performance and risk profile. Our asset …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyCase Management
… to live independently, safely, and comfortably in one’s home for as long as possible. The New York City (City) … benefits, and entitlements needed to age safely at home and maintain their quality of life. DFTA reported over … there were 1,742 people on the case management, 277 on the home care, and 61 on the home delivered meal wait lists. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: City University of New York (CUNY): … cannot access. Multiple individuals also appeared to have roles for which they had no business purpose. For … exceeds this timeframe. However, 1,568 projects not only have exceeded 210 days, but have been open for more than 300 …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits