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Pembroke Central School District - Investment Program (2023M-130)
… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial … and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Dayton – Audit Follow-Up (2019M-221-F)
The purpose of our review was to assess the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town of Dayton Fund Balance Management 2019M221 released in January 2020
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… In addition, you must have elected the benefit within one year of your appointment or within one year of employer adoption. By doing so, you waive the … adopts this additional benefit, or if you turn 62 within one month of its adoption, you have three months from the …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hGorham-Middlesex Central School District – Online Banking Access (2022M-179)
audit school gorhammiddlesex online banking
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… New York State Comptroller Thomas P. DiNapoli issued the following … “disparate racial impacts” from its employment practices on its hourly workers. As a result of the agreement, DiNapoli … State Common Retirement Fund is one of the largest public pension funds in the United States with assets of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditOut-of-Service Death Benefit – Article 14 Benefits
… … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Revenue (General and Federal) and Debt Service Funds. When one agency incurs an expense for another agency from one of their governmental funds, the transfer of expenses … entries are: Record an expense in an operating fund of one agency and a revenue in a fiduciary or agency fund of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesUnified Court System Bulletin No. UCS-83
… will not update rows effective after 4/7/05 to reflect the new increment. The increment code for 2006 should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-83-april-2005-service-increments-longevity-pay-and-longevity-bonusUnified Court System Bulletin No. UCS-82
… paid during the calendar year will equal the Judge’s full or prorated share of statutory salary, whichever is … calendar year, regardless of the check date, will be a full biweekly salary. This will usually cause a situation in … will be processed to ensure all Judges receive their full or prorated share of their statutory salary for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Opinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment area …
https://www.osc.ny.gov/legal-opinions/opinion-88-2SUNY Bulletin No. SU-274
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… of Nelson Rivera, the former Chief Information Officer for Monroe County, for working with others to rig the bidding process for multi-million dollar public works contracts in Monroe …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … the month of November. Empire State Developmen t – a bond sale of up to $1.20 billion of tax-exempt and/or taxable … month of December. Long Island Power Authority – a bond sale of up to $675 million in tax-exempt and/or taxable fixed …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterState Agencies Bulletin No. 1303
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 8 Withholding by Other Agents The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1231
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 8 Withholding by Other Agents The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Comptroller DiNapoli Releases School District Audits
… quote thresholds, and $377,979 paid to four professional service providers. The board and officials also did not … totaling $200,012 and expenditures for five professional service vendors totaling $171,446. They found that officials … officials obtained a credit for this amount from the vendor. South Mountain Hickory Common School District – …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1City of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … not to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Public Housing Modernization Program – Administration of Selected Projects Outside of New York City
… of affordable low- and moderate-income housing in New York State. The Housing Trust Fund Corporation (HTFC), a public … in a quality manner before approving the final payment on its various funding contracts. Key Findings We identified … authorities award consultant and construction contracts on a timely basis, once funding contracts are executed. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-citySelected Aspects of Discretionary Spending
… and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. Background The … least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public authority should …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingSUNY Bulletin No. SU-289
… of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected … Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-plan