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Minerva Central School District – Financial Condition Management (2020M-60)
… appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund … did not develop a comprehensive multiyear financial plan. Key Recommendations Develop and adopt budgets that … balance that will be used to fund operations. Develop a plan to reduce surplus fund balance to comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Federal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… County Court of former Old Field treasurer Andrea Brosnan to grand larceny for stealing nearly $60,000 from the village. Brosnan, 43, stole nearly $60,000 to shop on eBay and Amazon.com and pay divorce expenses, as … as collecting nearly $13,000 in unearned salary, according to an audit and investigation by DiNapoli’s office. The …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsOversight of Shelter Placements
… whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities … of the New York City Department of Social Services (DSS), is the primary agency responsible for providing transitional … demographic information by interviewing clients. This is followed by a standardized mental health and substance …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your … Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
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
… you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, … credit is determined by dividing your total unused, unpaid sick leave days, which cannot exceed 165, by 260. Credit for …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While … pool and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli: MTA's Future Unthinkable Without Aid From Washington
… the Metropolitan Transportation Authority's announcement of its plans for severe cuts and other measures, if it does … – a completely unforeseen revenue crisis that is no fault of its workers or commuters. The extreme measures outlined by … and push debt service costs to more than a quarter of every dollar of revenue. “Washington must act. The MTA …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesDiNapoli: Tax Breaks From IDAs Continue to Climb
… $695 million in net tax exemptions in 2015, an increase of 10 percent from the prior year, according to a report … difficult for taxpayers to follow the costs and benefits of these activities," DiNapoli said. "Our annual report … the costs associated with their decisions. Now, because of recent reforms requiring more disclosure, taxpayers will …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbContract Participation of Minority- and Women-Owned Business Enterprises
… minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these results to the Department of … April 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesSales Tax Vendor Registration Practices
… The Department is responsible for administering more than 40 State and local taxes, including the sales and use tax. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All … SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel … To notify SUNY agencies of a new deduction code for after tax ROTH contributions to the 403b plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyState Comptroller DiNapoli Statement on New York City Preliminary Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 … State Comptroller Thomas P DiNapoli released the following statement on New York Citys fiscal year FY 2024 preliminary …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followTown of Pleasant Valley – Financial Management (2024M-158)
… surpluses and may have levied more taxes than necessary. From fiscal years 2019 through 2023, the Board: Did not … Board did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … significant fund balances. Did not adopt a long-term plan or reserve policy that provided transparency to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158SUNY Bulletin No. SU-108
… Purpose To notify agencies of the new Earn Codes WIN, XWS, YWS and ZWS and provide instructions for processing … the payroll in their regular positions and will continue to be paid. New Earn Codes and Winter Session Payment … To notify agencies of the new Earn Codes WIN XWS YWS and ZWS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue ( 2013-S-41 ). Background The New York … The Plan covers many health care services, including prescription drugs. The State Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for people …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an … we receive your properly signed and notarized form. If you mail it by “Certified Mail—Return Receipt Requested,” we will …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-plan