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Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Saranac Central School District - School District Website (S9-19-30)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30State Agencies Bulletin No. 1415
… Conservation in the State University Professional Services Negotiating Unit (PSNU) who are included in … All eligible members of the State University Professional Services Negotiating Unit who are included in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-servicesArchived: Legislative Session 2019–2020
… Renewals Issued 2015 Through 2020 – Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 … to operate and provide critical services during the COVID-19 public health crisis and its aftermath, by: (1) extending … Corporations (LDCs) – Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020State Comptroller DiNapoli Releases Municipal & School Audits
… and loss nor did they establish an adequate IT contingency plan. Auditors identified 181 accounts for students no longer … totaling $86,937, were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 … and sales tax revenue was underestimated by $3.4 million from 2018-19 to 2021-22. Lastly, at least $1.7 million was …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) Homes and Community Renewal (HCR) receives … for Durable Medical Equipment Rentals (Follow-Up) (2024-F-18) Medicaid recipients receive necessary durable … Accessibility for People With Disabilities (Follow-Up) (2024-F-13) Title II of the 1990 Americans with Disabilities …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… retire directly from public employment or within a year after separating from service. The additional credit is …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … EnCon Police Officers …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jImplementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) … A General Order on a railroad contains changes to rules, timetables, or other instructions. General Orders are … did not provide additional branch service. LIRR changed how Atlantic Terminal service was delivered by stopping …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonExamples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how … the state’s chronic absenteeism calculation. DiNapoli’s report found during SY 2022-23: Large city public schools … also be used to address chronic absenteeism. DiNapoli’s report highlighted the need for the state to continue its …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the … and pays claims submitted by health care providers on behalf of Empire Plan members. United contracts with a … also choose to receive services from non-participating (out-of-network) providers. United bases payment for most …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesAttica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127North Greenbush Common School District – Budgeting (2016M-112)
… $1.6 million, or 75 percentage points, as of June 30, 2015. The District does not have a multiyear financial … the amount of the District’s unrestricted fund balance so that it is in compliance with Real Property Tax Law … not limited to, reducing District property taxes, paying off debt or financing one-time expenditures. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112State Agencies Bulletin No. 2296
… New York State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released … turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular catch-up … a combined maximum contribution of $47,000 for calendar year 2025. Employees are not eligible to choose both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025DiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… deductible from federal taxes. Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the … year, and $386.2 million higher than anticipated in the latest projections but $1.1 billion higher than initially … year for the same period and $217.7 million higher than latest projections and nearly $1.5 billion higher than …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingState Agencies Bulletin No. 1815
… to PayServ system availability during this time. Administrative agencies should not be making any changes to … confirmed and distributed (April 2, 2020). Please refer to SFS for any information regarding when the payroll charges … accounts data needs to be completed before March 19, 2020. Administrative agencies must update any position pools that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1815-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1998
… references where $0 appropriations have been created by the Bureau of State Accounting Operations. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 89-6
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution of (fines … for a violation of section 190.60 of the Penal Law belongs to the locality and not the State. You ask whether a fine … of the Judiciary Law, "the sheriff of the county" shall collect fines imposed and "pay over the sum collected to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6State Agencies Bulletin No. 1936
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racing