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State Comptroller DiNapoli Releases Municipal Audits
… that the town supervisor approved payroll without having any information regarding the numbers of hours that employees … not submit various annual reports as required, and did not have a system for recording all receipts and disbursements. … and reports. The audit follow-up found that town officials have not taken corrective action, as none of the seven audit …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0IRS Pension Limitation – State Police Plan
… to calculate benefits. It affects members who first join on or after April 1, 1996, and excludes earnings over … 1, 2021 – March 31, 2022. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… that qualified pension plans, including PFRS, may use to calculate benefits. It affects members who first join on …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationAbandoned Property
… Session 2021-2022: Abandoned Property – Signed into law on November 22, 2022 as Chapter 640 of the Laws of 2022 …
https://www.osc.ny.gov/legislation/abandoned-property-0Standardizing Overtime Reporting
… Program Legislative Session 2017-2018: Signed into law on October 23, 2017 as Chapter 368 of the Laws of 2017 – …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingOpinion 89-33
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and … BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Controls Over Cash Advance Accounts
… June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of cash advance accounts, … Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsMedicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14) 30-Day Response
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14-response.pdfIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… acquisition, design, construction, engineering services, and equipment costs attributable to highway, parkway and rail preservation projects; outdoor recreation and environmental conservation projects; Payments to local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsAnnual Report on Audits of State Agencies and Public Authorities
… by law this annual report summarizes the results of all the State agency and public authority audit reports …
https://www.osc.ny.gov/state-agencies/audits/annual-report-audits-state-agencies-and-public-authoritiesVillage of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through … July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s … unclaimed funds held by the state. Thanks to the work of my investigations team, the United States Attorney’s Office … yesterday and unsealed today: New York State’s Abandoned Property Law requires banks and other financial institutions …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateInvestment Standards
… – Relates to investment standards for investments of the New York State college choice tuition savings program and the New …
https://www.osc.ny.gov/legislation/investment-standardsEmployer Graded Rate Contribution Calculation
… 2017-2018: Signed into law on June 27, 2017 as Chapter 48 of the Laws of 2017 – A.2384 (Abbate) / S.4759 (Golden) – Provides … graded contribution rate when amortizing a portion of their contributions to the retirement system. Memo Bill …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationOpinion 97-20
… the members of a volunteer fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, … companies, the members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be used for department …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Local Government Report on Private Sale of Bonds
Effective August 13, 2010, Chapter 386 of the Laws of New York amended Section 63.00 of the Local Finance Law to increase the cap on bonds issued through privat
https://www.osc.ny.gov/files/local-government/publications/pdf/reportonbonds.pdfProcessing of Paper Tax Returns
… Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and Finance (Department) has taken to correct the problems and … processing the State's approximately 10.9 million income tax returns. About 2 million (20 percent) of all personal …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
Highway and bridge projects have been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund DHBTF to pay down debt from past projects and cover the operating costs for state agencies
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offOversight of the Nourish New York Program (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New … Nourish New York (Nourish NY) initiative was established in May 2020 during the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-follow