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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed … which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… manage fund balance and reserves. From the 2017-18 through 2021- 22 fiscal years: The approved budgets made it appear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Hancock Fire Department – Audit Follow Up (2018M-236-F)
… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire … report released in May 2019. Background The Department is located in the Village of Hancock in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fCUNY Bulletin No. CU-736
… Painter and Supervisor Painter titles are eligible for the payment on the effective dates. Further eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateCUNY Bulletin No. CU-733
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Odessa – … she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. The former clerk-treasurer also …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1927
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering … families statewide, according to a new report released by State Comptroller Thomas P. DiNapoli. “The pandemic’s … At the beginning of the COVID-19 pandemic, private sector employment within the child day care services industry fell …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… First, the Retirement System’s Actuary determines the System average and … average rate divided by the System average rate (not to exceed the System graded rate). Determines the employer’s … costs and prior years’ adjustments. Rev. 12/23 … How the NYSLRS actuary calculates an employers maximum …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentLGAC - Meeting Notice - Audit Committee - June 25, 2021
The New York Local Government Assistance Corporation will have a special meeting of the Audit Committee on June 25, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-audit-committee-06-25-21.pdf2021 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2021.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2021.pdf2022 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2021, 2022 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2022.pdf2021 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2020, 2021 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2021.pdfReview of the Financial Plan of the City of New York - May 2020
The City projects balanced budgets for fiscal years 2020 and 2021, but it continues to face large budget risks.
https://www.osc.ny.gov/files/reports/osdc/pdf/rpt-1-2021.pdfCity of Lockport – Budget Review (B20-1-9)
The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/lockport-br-20-1-9.pdfSUNY Bulletin No. SU-195
… will be displayed on the employee’s paycheck stub and/or direct deposit advice. Questions Questions regarding the 2013-2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesState Agencies Bulletin No. 1410
… To inform agencies of new earnings codes and procedures for processing the third phase of the Summer Seasonal … Hourly Employee RGO Regular Pay Override RGS Regular Pay Salary Employee TSP Military Training Stipend As with other … the existing row or insert a new row. If the End Date is retroactive and is other than the last day of a pay period, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonal