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State Comptroller DiNapoli Releases Municipal Audits
… not comply with their procurement policy when procuring assets. Auditors determined the district could have saved … did not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required … maintain a complete and up-to-date inventory of department assets. Auditors determined department assets were not …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… new risks, while failing to address existing risks, in the New York City Department of Education’s (DOE) budget, … students and families have been resilient and resourceful in the face of the challenges posed by the COVID-19 … from the impact of the pandemic and address inequalities in the provision of educational services. Historic federal …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapAre You Vested? And What It Means
… do not have to fill out any paperwork to become vested. Tier 1, 2, 3 or 4 members who have at least five years of … service are vested. As of April 9, 2022, Tier 5 and 6 members also only need five years of service credit to be … employment with five or more years of service and did not withdraw their membership are now considered to be vested. …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… and investment tool for individuals with disabilities. NY's ABLE program, which launched just over a year ago, … later in life," said Senator Kristen Gillibrand (D-NY) . "Congress should be passing legislation like this to … support disabled New Yorkers." Congressman John Katko (NY-24) said , "During my time in Congress, I have …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesOther Bulletin No. 51
… returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Empire State Development Corp. (ESD), the entity in charge of doling out millions of dollars in tax … evidence that several companies actually created jobs and did not simply shift jobs. “New York state gives away … series of audits on the state’s minority- and women-owned business enterprises that found inaccurate and significantly …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 88-46
… corporations or districts on a ratio of full valuations of real property, or on the basis of the amount of services … officer other than the officer having custody of the money. Accordingly, it is our opinion that the proposed board …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Area #7 – Access Controls – Information Technology Governance
… access controls prescribe who or what computer process may have access to a specific IT resource, such as a particular … For example, former employees’ accounts should be disabled on the day they leave local government or school employment … Are different from passwords used for other systems; Do not match lists of common, expected, previously used or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-112923.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/elected-appointed-112923.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-reporting-elected-appointed-112923.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-030624.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-081023.pdfAFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-111324.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s … Schools Against Violence in Education Act aims to keep school children and teachers as safe as possible in a time of … schools and BOCES programs to develop comprehensive district-wide safety plans and building-level emergency …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… DiNapoli's report notes that the performance of the Long Island Rail Road (LIRR) and the subway system has recently worsened. On-time performance on the LIRR fell sharply during the first …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesState Comptroller DiNapoli Releases School Audits
… Since school officials did not procure goods and services in accordance with the established policy and procedures, … there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. … or implement needed remediation to reduce lead exposure in all potable water outlets as required by state law and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-audits