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Local Government – 2023 Financial Condition Report
… beginning in 2020 and 2021. For fiscal years beginning in 2022, however, the inflation factor grew past 2 percent, and … 2021. (The distribution of 2021 ARPA payments affected LFY 2022 for most non-calendar year municipalities.) Many …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Agencies Bulletin No. 2124
… ill or developmentally disabled persons who are employed in State-operated special employment, work-for-pay or … Services mailbox. Please reference Bulletin No. 2124 in the subject of your email. … and release of direct deposit funds and advices in the event the NYS budget or an extender bill is not passed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksAlternate Contribution Stabilization Program
… an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash relief for employers by … could opt in to the Alternative Contribution Stabilization Program to defer annual contribution payments …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… organizations and members are paying excessively for dual Empire Plan Family coverage. The audit covered the … Article XI of the New York State Civil Service Law (Law) for the purpose of providing health insurance benefits to … retirees, and their dependents. The Law also allows for the inclusion of other public employees in New York, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageDiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Letitia James and the New York State Police announced. William Tarby pleaded guilty to Grand Larceny in the Fourth … pay full restitution and cannot seek public office again. “William Tarby exploited his position with the town to pay off … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… today announced the guilty plea of former Village of Chatham Chief of Police Peter Volkmann following a joint … a misdemeanor, for stealing $18,607 from the Village of Chatham by falsifying mileage vouchers and other … 2016. He was also the Chief of Police for the Village of Chatham since the fall of 2013 and he served as unpaid …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York State Police today announced … said. “My thanks to Albany County District Attorney David Soares and the New York State Police for their … Thomas P DiNapoli Albany County District Attorney David Soares and the New York State Police today announced …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearHolland Central School District – Claims Audit (2021M-210)
… Recommendations Ensure that the claims auditor is properly trained and that claims contain sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did … the Supervisor provided financial records and reports to the Board that contained significant errors and the Board lacked reliable information to manage the Town’s financial operations. We determined …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Sidney – Budget Review (B4-13-19)
… could significantly impact the Town’s real property tax levy or the current level of services provided. The Town … changes. The Town has adopted a local law to override the tax levy limit in 2014. Key Recommendation Determine if the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… monitor projects to determine whether the community is getting an appropriate return on its investment and … based on unconfirmed reports from project owners, which is not considered a best practice. Wyoming County IDA IDA …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightOpinion 97-4
… firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive … be expended only in the manner prescribed by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The … of a firefighter (1984 Opns St Comp No. 84-36, supra ). Of course, if the disability or death of a family member renders …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Contract Participation of Minority- and Women-Owned Business Enterprises
… established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of … New York State Executive Law (Law) requires State agencies and public authorities to promote the participation of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… Business Enterprise (MWBE) managers grew from $20 billion to approximately $27 billion in state fiscal year 2020-21 and … the Fund’s Emerging Manager program grew from $6.7 billion to $9 billion, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “As part of our work to ensure that the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21SUNY Bulletin No. SU-342.2
… No. SU-342.1 Purpose: The purpose of this bulletin is to inform agencies of the implementation of Paid Parental … York State will provide 12 weeks of Paid Parental Leave to certain Executive Branch State employees to bond with a newly born, adopted, or fostered child. Per a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullPreston Fire District – Board Oversight (2025M-87)
… records and ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted … the District Treasurer’s (Treasurer) records Ensure the AFRs were filed in a timely manner Because the Board did not … Board does not perform an annual audit or ensure that the AFRs are filed, transparency is diminished and the Board, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Proposed Regulations
Proposed regulations by the Office of the New York State Comptroller
https://www.osc.ny.gov/legislation/proposed-regulationsII.3.D Evaluation – II. New York State Financial Accounting
… information about the budgetary (cash) basis reports can be found on OSC’s website at: … their plans. The information from the management reports can be used to evaluate performance and the accuracy of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation