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Steuben County – Safeguarding Computerized Data (2025M-96)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96CUNY Bulletin No. CU-466
… Employees Instructional staff in the City University of New York (CUNY) who meet the eligibility criteria Background … Pursuant to an Agreement between the City University of New York (CUNY) and the CUNY Research Foundation (CUNY RF), … using Earnings Code CGR (CUNY Grant Recipient). For each new grant payment or additional amount that must be paid, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summerDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… issued today by State Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than in nearly every other state for … treatment beds in the Southern Tier, the Finger Lakes and Western New York for New Yorkers with substance use …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesState Comptroller DiNapoli Releases School District Audits
… district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement (Wayne County) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-694
… CUNY Bulletin No CU694 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0CUNY Bulletin No. CU-723
… from June 1 to November 30 $780.50 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from … not included in the calculation of overtime compensation. Tax Information The December 2021 Uniform Allowance Payment is supplemental taxable income, will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report … Office buildings in New York City remain a critical contributor to its economy …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… State Office for the Aging (NYSOFA) makes it difficult to know who is being left behind or where. “New York has an … for state-funded services. Many prefer to receive care at home rather than in institutional settings, but as the … including: Waitlist numbers by county and program; How much funding each local agency receives and spends on …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 million. Key Findings … expenditures by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraVested Retirement Benefit – Career Plan
… age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the … become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … 1 2 3 Article 11 5 and 6 members under Section 375e Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. … provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … 11 5 and 6 members under Sections 375h and 375i Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitBelfast Central School District – Procurement (2016M-317)
… one school with approximately 340 students, is governed by an elected seven-member Board of Education. Budgeted general … purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Beacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key … and services when competitive bidding is not required by law, to ensure that the claims auditor has adequate criteria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Liberty Central School District – Budget Review (B4-14-6)
… for the 2014-15 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, … Liberty Central School District Budget Review B4146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42XI-A.4 Procurement Card Use – XI-A. Purchasing
… with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … of this Guide. Process and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the … on a requisition, which will be carried forward to the PO. Online agencies are required to reconcile credit card charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… which best accounts for the type of receipt. See Chapter IV, Section 3.B – Miscellaneous Receipts. To facilitate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … (TCAD), a not-for-profit development organization, to perform all TCIDA’s administrative and financial services … all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board