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State Comptroller DiNapoli Releases Municipal Audits
… , Erie County Water Authority , Village of Franklin and the Town of Hartwick . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 985
… only if employee is paid based on a per diem rate) FRC Fee Retirement Credit (adjust only if employee is paid based on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… ID Request of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity of this Chapter for more information). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationReal Property Tax Cap Information - Glossary
… based on use of goods and services (such as water, charged by volume) are not included. Allowable Levy Growth Factor – … below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming … - Determined by calculating the average Consumer Price Index for all Urban Consumers (CPI-U) for the 12-month time …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyTown of Sidney – Budget Review (B4-13-19)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … Determine if the payables are legitimate liabilities and, if not, remove them from the balance sheet. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19State Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years after your discontinuance from service. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbCity of Oswego – Community Development (2015M-108)
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a process in place to determine when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to review the internal controls over the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment. Key … officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not … that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Monticello – Payroll (2022M-59)
… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… DiNapoli's Communications Director Jennifer Freeman made the following statement today: "It's disappointing and … to our office five minutes before it was provided to the press. If the agency had reached out to our investment professionals, … DiNapolis Communications Director Jennifer Freeman made the following statement today …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesState Agencies Bulletin No. 1133
… Purpose To inform agencies of the content information for the 2011 Form 1042-S. Background … payment because of a Treaty or Exemption code. 2010 Form Content 2011Form 1042-S will include earnings paid in … To inform agencies of the content information for the 2011 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … a very short duration. When using a single payment vendor ID, agencies are required to maintain detailed information … example, former employees returning to testify in a court case . Chapter XIII, Section 11 - Submitting Travel and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… parts. Medicare Part B helps pay for medical care provided in outpatient settings. Medicaid is a joint state and federal … received Medicare Part B services totaling $740 million in 2009. These services were provided in outpatient settings such as doctors' offices, clinics, and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … for recorded and reported all financial transactions in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Ordinary Death Benefit – Forest Rangers Plan
… if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitOrdinary Death Benefit – State University Police Plan
… you were paid on the payroll, provided your employment has not been terminated by resignation, employer action, …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – Regional State Park Police Plan
… if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefit