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Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-10) For the fiscal year ended June 30, 2013, auditors identified … to the state that did not comply with SED’s requirements for reimbursement. These costs included $13,570 in other than … Compliance with the Reimbursable Cost Manual (2014-S-60) For the calendar year ended Dec. 31, 2012, Unity claimed …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsChild and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan … Village of Woodridge Financial Condition 2013M172 …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberMaine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14State Agencies Bulletin No. 1497
… Purpose To notify agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made … represented by Bargaining Unit 05 (PEF) who enrolled in the Dependent Care Advantage Account during or after the Open … To notify agencies of the reinstatement of the nontaxable benefit and of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentDiNapoli Announces Latest Fiscal Stress Scores
… as fiscally stressed . This includes 10 counties, 10 cities and 20 towns. This is the fourth year DiNapoli’s … on Dec. 31, 2015. In New York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a … the Comptroller’s report “ Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review ,” visit: …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1159
… To inform agencies of new earnings codes and procedures for repaying compensation taken by the Deficit Reduction … payments of Deficit Reduction compensation taken only for State Fiscal Year 2012-2013. Budget Bulletins B-1196 … having any temporary reductions made that are eligible for repayment as the result of the CSEA, PEF, APSU, M/C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesVI.I Overview – VI. Budgets
… which are statutory authorizations to spend for specific purposes, become law, the State Comptroller will … programs is spent. COMMITMENT CONTROL The sections within this chapter explain various Commitment Control topics. … agencies, agencies will establish a Federal Grant in SFS via the Project and Federal Grant Request guides based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli Releases Report on SFY 2024-25 Financial Plan
… State Fiscal Year (SFY) 2024-25 Enacted Budget Financial Plan. DiNapoli says action is needed to align projected state … of 4.2%, through SFY 2027-28. Spending Pressures Pose Risk to Budget Gaps While DOB’s projected decrease in the … day reserves. Strengthen rainy day reserves and Retiree Health Benefit Trust Fund. Make routine, monthly reserve fund …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planLife Changes: What If I Work After Retirement?
… 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This earnings limit suspension does not apply to retirees who work for a college, university or charter … the age of 65, the $35,000 limit is in effect and applies to the entire calendar year in 2025 . A Message from …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementEmployer Contribution Calculation
… Program Legislative Session 2015-2016: Signed into law on July 30, 2015 as Chapter 94 of the Laws of 2015 – A.7670 … fire retirement system (the Retirement System or System) on the basis of rates determined on known salaries from the prior fiscal year rather than on …
https://www.osc.ny.gov/legislation/employer-contribution-calculationLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… explains some of those benefits and the services available to you as a member of our system, including: Benefits you … Benefits your beneficiary may receive if you die while working for a public employer or after you retire … service can be credited under Section 80-a. If you are able to obtain credit for your previous public employment, it …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80City of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 (Part A) … to calculate their property tax caps to the State Comptroller for the coming fiscal or school year, before annual budgets are passed. The State Comptroller determines the form and manner of this report. …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178White Lake Fire District – Budgeting Practices (2013M-156)
… the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, distinct and separate … the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24