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Out-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death benefit may still be payable. This … benefit may also be payable if you die within one year of leaving covered service but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6State Comptroller DiNapoli Releases School District Audits
… would have realized revenues totaling $13,319 — 50% of the reimbursement. Greenwich Central School District – … not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their collections and records. …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Pension Fund Adds $30 Million for Investments in New York Companies
… instruments and has consistently been ranked as one of the best managed and best funded plans in the nation. Over the past 20 years, 80 …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesComptroller DiNapoli Releases Municipal Audits
… $40,000 in grant money to use for personal expenses, pay off credit card debt and make loan payments. He pleaded guilty to theft of government money and agreed to pay $39,182.92 in … disposition. All three were ordered to pay restitution. Town of Carmel – Procurement (Putnam County) The …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and surcharges. … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling … not independent. The Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal … totaling $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … County and is governed by an elected seven-member Board of Education. The District currently operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraSherman Central School District – Claims Audit (2024M-92)
… audit all claims prior to payment. According to a District official, historically the Board appoints one of the District’s administrative assistants to the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … dated December 30, 2021. OSC Actions At the request of IBT, Local 237, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorPort Jefferson Union Free School District – Information Technology (2014M-039)
… all new purchases as they occur, relocating assets, updating the inventory list, performing periodic physical …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… collections are a crucial, yet unstable source of revenue for local governments," said DiNapoli. "The impact of little … several regions across the state, especially in counties and municipalities that may already be struggling … City's year-to-year growth calculations. After adjusting for the 2015 correction, however, collections actually …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… for the 2012-13 fiscal year are approximately $17 million. Key Findings From fiscal years 2007-08 through … $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom activity moneys were not maintained in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Municipal and School Audits
… timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, … completed the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Portville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemKenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and … The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157More About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-plan