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LGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfOversight of Dam Safety (2023-S-16)
To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s16.pdfFull- and Part-Time Service Credit – Article 14 Benefits
… but must be at least six hours per day, for a five-day week. Part-Time Employment Part-time employment is credited … PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditPension Payment Calendar
… last business day of each month (indicated by a D on the schedule below). Keep your banking information up to date with Retirement Online . It’s the fastest way to … direct deposit, your check was mailed on December 30. 2025 Calendar (January – December) M = Check Mailing Date D = …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… decisions about your future. I encourage you to contact us with any questions or suggestions you might have. Sincerely, …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliOpinion 2000-4
… §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not prohibited from establishing, … are superseded to the extent inconsistent. This is in reply to your letter concerning the authority of a school … public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq .). It is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Fiscal Year Earnings and Prior Years’ Adjustments
… Overview You can view your fiscal year earnings and prior years’ … best when viewed with Google Chrome or Microsoft Edge . If you use a different browser, your information may not …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsState Agencies Bulletin No. 1665
… Purpose To provide agencies with the steps required to calculate breaks in service for … ID who have an Active Job status, and the Projected 366 Day Completion Date and/or the Projected 7 Year Completion … Termination and Rehire rows. Tools for Calculation OSC has provided an ORP-VDC Breaks Calculator Job Aid for assisting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742State Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesOpinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the … the money in the school fund are not "moneys" within the meaning of section 9-a and, therefore, may not be used …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion … is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Comptroller DiNapoli Releases State Audits
… apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) … An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsLocal Sales Tax Sharing in New York State
… their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their … with statute or pursuant to sharing agreements between the county and its city or cities. Provided below is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTown of Webb Union Free School District – Financial Management (2022M-53)
… report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) … in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund balance … fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding the four percent statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53XII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, … required to submit invoices or supporting documentation with the voucher. However, Business Units must retain and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsOversight of Industrial Hemp (Follow-Up)
… (Report 2018-S-32 ). About the Program Industrial hemp is an expanding commodity in the United States, as both the … fuel, paper, and biodegradable plastics. Federal and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no more …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… retail jobs in the City. FIGURE 1 - Subsector Shares of NYC Retail Employment, 2019 Sources: NYS Department of Labor; … Brooklyn was second with 77,200 retail jobs, followed by Queens with 63,200 jobs, the Bronx with 31,000 jobs and … (8.8 percent). In five neighborhoods (all in the Bronx, Queens and Brooklyn), retail jobs made up more than 20 …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… 2019-20. $463.9 million in debt pre-payments were made the last week of the fiscal year for state-supported debt. … (including federal funds) that were due to be paid the last week of fiscal year 2019-20 were delayed until April …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … revenues to participating municipalities. At least 547, or 9 percent, of Program tickets were given to non-players. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and