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Town of Caledonia – Financial Management (2013M-363)
… and appropriation of fund balance only in amounts that are available and necessary to fund operations. Provide the … and leave time used. Ensure that accurate leave records are maintained and accruals and leave used are in accordance with Board authorizations. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… project procedures and determine whether project goals are meeting the intended purpose. Background THLDC is a … and operational affairs including approving projects that are consistent with the THLDC mission. The Executive … Chief Financial Officer and Corporate Administrator are responsible for day-to-day operations including the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followOtsego County – Court and Trust Funds (2025-C&T-4)
… disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to the treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished … implemented two recommendations. Until all recommendations are fully implemented, the Board cannot ensure District assets are effectively safeguarded. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… volatility remains,” DiNapoli said. “Economic opinions are mixed about the year ahead and uncertainty persists. … members can remain confident that their pension benefits are safe.” The Fund's value reflects retirement and death … traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.62%), private …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… give the appearance that professional service providers are selected based on favoritism. Kinderhook Central School … officials do not have assurance that goods and services are being procured in the most economical way. Poland Central … asset list, officials cannot be sure that district assets are protected against loss or unauthorized use. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… growth at 7.9%. These monthly sales tax collections are from the cash distributions made to counties and … state Department of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In … month of each calendar year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearState Agencies Bulletin No. 1118
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … a record of amounts paid in 2011 for the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form … and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as IRC125. Taxable Gross Calculations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… for the southern portion of the Town. District operations are provided by the Quaker Street Fire Company (Company). An … implement each recommendation. Until all recommendations are implemented, the Board cannot ensure District assets are fully safeguarded. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fAssessment Roll Verification (ARV) for School Districts
… The taxable assessed values presented for verification are obtained from the NYS Office of Real Property Tax … Assessment Adjustments Adjustments for ARV purposes are those made to assessed values since the school tax bills … Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments that …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsState Agencies Bulletin No. 1220
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … a record of amounts paid in 2012 for the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form … and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as IRC125. Taxable Gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Consolidation Transfers, and Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers … between agencies: Apportionment – Interunit apportionments are movements of lump sum appropriation authority between … Units to either OFT or OGS. Suballocation – Suballocations are movements of appropriation authority between Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… average. In 2021, the most recent year for which data are available, almost 2.7 million New Yorkers lived in … compared to 12.8 percent of all Americans. Poverty rates are higher than 13 percent in 17 counties, and in the State’s … focus on high-needs groups and places where the needs are both chronic and acute. Committing to an equitable …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeUnified Court System Bulletin No. UCS-308
… DR, F8, G9, 86, and 87 who meet the eligibility criteria are affected. Background Chapter 164 of the Laws of 2017, as … changes detailed in the Labor Relations Memorandum are extended to Management and Confidential Employees (NU86). … titles and payment amounts. In addition, agencies are responsible for submitting a Time Entry transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-308-june-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-311
… DR, F8, G9, 86, and 87 who meet the eligibility criteria are affected. Background Chapter 164 of the Laws of 2017, as … changes detailed in the Labor Relations Memorandum are extended to Management and Confidential Employees (NU86). … eligible titles and payment amounts. In addition, agencies are responsible for submitting a Time Entry transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-366
… DR, F8, G9, 86, and 87 who meet the eligibility criteria are affected. Background: Chapter 1 of the Laws of 2023, and … changes detailed in the Labor Relations Memorandum are extended to Management and Confidential Employees (NU86). … eligible titles and payment amounts. In addition, agencies are responsible for submitting a Time Entry transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-366-june-2026-uniform-and-equipment-uniform-allowance-andBecoming Eligible for a Benefit – Career Plan
… leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an application to begin receiving your vested benefit. 1 …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitBecoming Eligible for a Benefit – Police and Fire Plan
… even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested … vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefit