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State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … state aid. Auditors reviewed all 19 of the district's new bus purchases during the audit period and found that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsFinancial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityOpinion 93-5
… and secure regularity and uniformity of procedure are held to be directory, and not mandatory, unless … Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where the public was properly notified of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli Releases Bond Calendar for Third Quarter
… sales for New York State, New York City and their major public authorities during the third quarter of 2021. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterWilliamsville Central School District – Financial Management (2016M-274)
… The reserve fund policy did not adequately address how reserves would be funded and used. The District’s … based on actual needs to avoid levying taxes at a level greater than needed and ensure that estimates in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274SUNY Bulletin No. SU-365
… CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calPost Retirement Reporting
… Overview School districts and Boards of Cooperative Educational … retiree exceeds the earnings limit. Annually report all public retirees who were on payroll during the previous … Retirees Who Exceed the Earnings Limit Before hiring a public retiree , you should be aware of the laws governing …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2018. The planned sales of $9.05 billion include $5.45 … sales of $4.29 billion during the second quarter of 2018, and $8.58 billion during the third quarter of 2017. The … their major public authorities during the third quarter of 2018 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… their tank cars do not meet enhanced standards. To ensure public safety and preparation, DiNapoli’s proposed safety … Spill Fund, capped at $40 million, was created to protect public health and the environment by providing quick access … DiNapoli for advocating for measures to protect public health and hold industry accountable.” “Riverkeeper …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfFinancial Statements and Supplementary Information
… and Supplementary Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement March 31, 2023 Financial Statement March 31, 2022 Financial Statement March 31, 2021 …
https://www.osc.ny.gov/retirement/resources/financial-statements-and-supplementary-informationDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Comptroller Thomas P. DiNapoli’s led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, … she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched her friends … decided she deserved a free ride, in a blatant violation of her public duty,” DiNapoli said. “I thank District …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsControls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine … beverage containers to a dealer or redemption center to get their deposit back. Deposit initiators are required to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… to steal benefits from the pension fund,” DiNapoli said. “My office will continue to partner with law enforcement, to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… New York City’s Department of Education (DoE) and other school districts for salaries paid to his sons and other … between the ages of three and five. The DoE and other school districts paid tuition to IncludED using rates set by … DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesOther Bulletin No. 83
… Rate Code of ANN on the payment effective date; and Did not have a withholding recommendation approved by DOB. … for Administration Pay Period 6L. If the agency does not submit the transaction to withhold the full performance … date equal to the Return from Leave with the next available sequence number. The appropriate increment code as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfExamination of Pitts Management Associates (PMA)
… November 30, 2014 through a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The objective of … was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background Downstate …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. P-948
Report Requirements for State Withholding Forms IT-2104 and IT-2104-E
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-948.pdfComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Charter School for Applied Technologies – Student Enrollment and … ensure they billed districts of residence accurately. The school billed tuition totaling $12,600 for three students to …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the fourth …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarter