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Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … the city and avoiding New York City income tax. New York State Thruway Authority – Mission Statement and Performance …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA … grants contain a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… and its associated depreciation or amortization. Guide to Financial Operations REV. 11/03/2023 … The disposition of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsEthical Standards for State Agency Contractors Act
… governmental and mission-critical functions or rendering a service or services pursuant to an information-risk contract. … governmental and missioncritical functions or rendering a service or …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-0The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service credit under this plan earned after July 1, 1973. If you are a Tier 2, 3, 5 or 6 member with five or more years … of 55 and 62 with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement … first day of the month following your 70th birthday, even if you have not elected the special plan. The Benefit If you …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planState Comptroller DiNapoli Releases Municipal Audits
… addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Taxes – 2021 Financial Condition Report
… Increased by 16.8 percent over the past five years. Only Oregon has a greater reliance on the personal income tax than …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Real Assets
… Emerging Manager Definition and Life-Cycle Stages … The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsOpinion 93-33
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … circulation within such district". Although section 2004 does not define the word "newspaper", the word is defined in … entered as second-class mail matter. Any publication which does not satisfy these threshold requirements does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Fixed Income
… Current Strategies U.S. TIPS Mortgages Program Guidelines Life-Cycle …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeOverview – Information Technology Contingency Planning
… that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Service Retirement Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … as an En-Con police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your FAS for each year of En-Con police service. For each …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitState Comptroller DiNapoli Releases State Audits
… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Schenectady County) The board did not ensure all disbursements complied with the procurement … Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage … oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Lapsing Information for State Agencies
… Guide to Financial Operations (See Chapter XVII, Lapsing …
https://www.osc.ny.gov/state-agencies/guidance/lapsing-information-state-agenciesFocus on Facts
… 2024) Economic Impact: Higher Education (September 2024) A Profile of Agriculture in New York State (November 2024) … in NYC (December 2024) Education & Higher Education A Comparative Assessment of New York City’s Federal Pandemic … During Permissible Overlapping Medicaid and Essential Plan Coverage (September 2023) Addiction Support Services …
https://www.osc.ny.gov/focus-on