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Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through … Board of Directors that is appointed by the County and includes four members that are County Legislators. Key … for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceThe 80/20 Housing Program (Follow-Up)
… 80/20 Housing Program ( 2015-S-83 ). Background Homes and Community Renewal is an umbrella entity consisting of all the … Agency (HFA). HFA's mission is to create and preserve high-quality, affordable, multifamily rental housing. Its … did not verify applicant incomes with the Internal Revenue Service. Additionally, we found that the financial benefits …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… to obtain system information. Reports provide information in an optimized format to meet the business management and … determine if a report should be scheduled within a batch. Near real-time reports generally provide financial … the accessibility of information will vary depending on network load. For example, if a voucher was paid within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingBolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Opinion 2000-14
… Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC OFFICERS AND … whether or not it involves a term or condition of employment subject to mandatory bargaining, unless there is a … obligation, but instead would be limited to the annual amount specified in the agreement. Further, although annual …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old … to March 2022. “The state Department of Labor’s antiquated UI system was ill-equipped to handle the challenges posed by … did not heed warnings as far back as 2010 that its UI system was out of date, nor did it address issues …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudSUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … deduction is withheld. The SUNY Office of University-Wide Benefits requested the ability to withhold all available net …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansNew York State Employees and Federal Funding – Federal Funding and New York
… Inspector General, Office of the 0 105 0.0% Interest on Lawyer Account 0 9 0.0% Judicial Conduct, Commission on 0 … Naval Affairs, Division of 247 394 62.7% Prevention of Domestic Violence, Office for 0 38 0.0% Prosecutorial Conduct, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingBusiness Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if you are an independent medical examiner, you may be … If you are an attorney hearing officer or court reporter who takes part in a NYSLRS hearing or an independent medical examiner you …
https://www.osc.ny.gov/retirement/business-partnersComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Local Police and Fire Retirement System $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping scheme. Hoffman, 66, of Shirley, was sentenced to execute a confession of judgment for the full restitution in Nassau County …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… District Attorney for the Investigations Division Rick Whelan. The defendant is represented by the Legal Aid …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… are established by special act of the State Legislature to advance the job opportunities, economic welfare, health … property, mortgage recording and sales and use taxes), to businesses to encourage various types of economic development projects … the evaluation and selection for each category of projects to be provided financial assistance including the prepara …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21State Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier 6 members of NYCTRS (7S), … No. 958 of Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and … and 408 (k) (6) (D) (ii) will increase to $200,000 for the 2019 plan year. Affected Employees Employees who are Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsOpinion 92-55
… with the mains of such village for the purpose of drawing water therefrom. We have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer … levied by OSC as required by §8-a of the State Finance Law. 60025 Health Insurance –MedicalActive Employee State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges