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DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… fund retiree health insurance and other post employment benefits (OPEB). DiNapoli estimates the unfunded OPEB … employee retires, the individual is often eligible for benefits including a pension and health insurance. While … are pre-funded and invested to help pay for these future benefits, most governments, including New York state, do not …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – State Aid Although officials properly claimed state aid totaling … (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, … outlets. District officials did not report any laboratory test results for the testing cycle to their local health …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) … and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk County-based for-profit … education programs, Just Kids also operates a day care center. Several Just Kids employees also performed services …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualBorrowing Against Your Contributions – State Police Plan
… to see the available self-service loan features. By Mail: Print a loan application from our Forms page and mail your completed and notarized application to NYSLRS. Applying by mail adds processing time to your loan, as compared to …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0CUNY Bulletin No. CU-664
… information are contained in the Carmelo Batista, Jr. memorandum dated April 29, 2019. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerState Comptroller DiNapoli Releases Municipal Audits
… procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … 44 debit card transactions totaling $8,346 were paid prior to board audit and approval, which could result in the … The board did not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… $752,749 lacked adequate support or documentation showing receipt of goods or services. In addition, claims totaling … the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, … submit an adjustment using Retirement Online . Adjustments can be included in your regular report file. You can only … of their deficiency SCP in a letter from NYSLRS. Do not send payment for the employer portion of any salary …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… properly protect their IT resources, including data, if they do not know what resources they have and where those resources reside. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesVestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … To determine whether the costs submitted by The Kelberman Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… auditors identified potential cost savings of $23,000 for vehicle and energy purchases. Officials also did not issue … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227DiNapoli Releases Subway Ridership Dashboard
… that he has launched an interactive online tool using subway ridership data that details where straphangers are, and are not, returning to the subway system, alongside neighborhood and local demographics, … essential workers and families have always relied on the subway system to meet their work and family needs — both …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDownsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund … Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The purpose of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 … The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the … a dollar threshold for budget transfer approvals. Ensure that budget transfers are approved by the Superintendent in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationYork Central School District – Online Banking (2016M-295)
… our audit was to determine whether the District’s online banking transactions were safeguarded for the period July 1, … were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not dedicate a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295