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Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases State Audits
… of Health (DOH) – Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An … years then ended, in accordance with generally accepted accounting principles. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsWeekly Investment Plan
… only and does not represent past or future performance of any specific investment. This calculator should not be the …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… for the first nine months of the fiscal year. "The state pension fund continued to grow over the third quarter,” … risks, however. Fortunately, my team manages the state pension fund prudently, with a diversified portfolio that can … economic storms and provide retirement security for the pension fund’s more than 1.2 million working and retired …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterLaFargeville Central School District – Financial Condition (2016M-216)
… our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 … The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Central Square Central School District – Fund Balance (2022M-196)
… complete report – pdf] Audit Objective Determine whether Central Square Central School District (District) officials … audit central square school fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of … purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack of …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… that overlapping and conflicting responsibilities enabled two Directors to each control all aspects of the procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for a service retirement benefit when you reach age 60 and have five or more years of credited service. If … service, you may choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with a reduced … interest. Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentage …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planService Retirement Benefit – Forest Rangers Plan
… You may retire at any age after completing 25 years of forest ranger service. Or, you may qualify for a service … if you reach age 60 before having served 25 years as a forest ranger. The Benefit With 25 years of creditable … will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitService Retirement Benefit – State University Police Plan
… 1.66 percent of your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Your total benefit cannot exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if you are a Tier … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Service …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitContact Information
… Thank you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33SOMOS 2026: Important Information for New Yorkers
… Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. "Del Momento al Movimiento - Lead, Unite, … Safety Net Programs , June 2025 Impact of Federal Funding on New York , May 2025 Federal Income Tax Provisions Under …
https://www.osc.ny.gov/somosChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies … New York. The program is overseen by the New York State Office of Children and Family Services (OCFS) and … matching or maintenance of effort. Source: Office of the State Comptroller Figure 2 – New York State Children …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceTaxes – 2021 Financial Condition Report
… to 10.9 percent which will be in effect until December 31, 2027. Changes in the State’s top tax rate can have …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesCity of Salamanca – Selected Financial Activities (2015M-284)
… tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Hammondsport Central School District – Multiyear Planning (2024M-54)
… million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted … Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide … The board did not adequately segregate the treasurer’s duties or implement mitigating controls. The board also did …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1