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Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of … appropriate, clarify whether employees may earn overtime when working from home. District officials disagreed with … indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mAnnual Financial Report Filing Deadlines
… data. Changes in due dates are effective beginning Fiscal Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines … to Filing Deadline* Counties: All 120 days after fiscal year end No extensions granted Cities: All Towns: Population …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOrange County Probation Department – Restitution Payments (S9-20-1)
… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Adirondack Central School District – Information Technology (2022M-61)
… not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control weaknesses communicated … contingency plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… choices to ensure budget balance in the current fiscal year and to close next year’s budget gap.” More than 944,000 … In June, the city projected a two-year revenue loss of $9.6 billion from the COVID-19 pandemic. To offset the loss and … Nearly $4.1 billion came from reserves, including $2.6 billion from the Retiree Health Benefits Trust. The city …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for a service retirement benefit when you reach age 60 and have five or more years of credited service. If you are a … five or more years of credited service, you may choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with a reduced benefit. 1 Regardless of …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planOpinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring Bidding …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Ordinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. … contributions over 3 percent will be deposited into your annuity savings account to provide the annuity portion of your retirement benefit. Tier 6 Members As …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollChallenging a Determination – Special 20- and 25-Year Plans
… calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationSaratoga Springs City School District – Procurement (2023M-25)
… Ensure that the purchasing agent maintains custody of his electronic signature and directly supervises the purchase order approval process when others use his signature. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Whitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District … our comment on an issue raised in the District’s response letter. … Assess whether separation payments to certain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146East Irondequoit Central School District - Financial Management (2019M-28)
… Key Findings District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the … use surplus funds for one-time expenditures, paying down debt or applying it to the necessary property tax levy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Wyoming County Probation Department – Restitution Payments (S9-20-4)
… always make reasonable efforts to locate victims promptly. In addition, officials did not make undisbursed restitution … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Opinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… I thank Attorney General Schneiderman for working with my office to root out this fraud." "Public employees have a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… During Pride Month, State Comptroller Thomas P. DiNapoli highlighted … taken by the New York State Common Retirement Fund (Fund) to support LGBTQIA+ equity and inclusion for employees at … community, which could negatively impact the company. A recent Securities and Exchange Commission filing revealed …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesOversight of the Nourish New York Program
… and community-based organizations that provide food for free to persons experiencing food insecurity). Agricultural …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-program