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Town of Seward – Financial Management (2016M-353)
… to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353IX.12.G Check Clearance Patterns – IX. Federal Grants
… pattern reflects how those checks clear the bank account in the days following the date the checks are mailed. Under … Government for the time that federal funds are held in state bank accounts. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsTown of Guilford - Justice Court Accountability (2018M-248)
… - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to … Determine whether all money held by the Justice Court are identifiable and disbursed to …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Kings Park Central School District - Procurement of Professional Services (2020M-22)
… to the law and District policy when procuring professional services. Key Finding District officials did not periodically seek competition for services from five professional service providers who were … Comply with the District’s procurement of goods and services policy (procurement policy) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesXII.4.B.1 Supporting Information – XII. Expenditures
… of this section is to provide guidance to assist agencies in determining whether claims for payment from vendors and … just, true and correct and therefore appropriate to pay. In addition, Title 2, Chapter I, Part 6.7 of the NYCRR … requires agencies to support any claim for payment entered in to the Statewide Financial System (SFS) with sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation … and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The library's fund …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Guide to Federal Funding in New York
… and other vital programs. “Actions taken in Washington to cut health care, food assistance, infrastructure and other … cannot be replaced by state taxpayers. Understanding how New Yorkers are served by federal dollars will be essential in seeing how future changes to federal spending will impact our …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… Thomas P. DiNapoli released the following statement on the Securities and Exchange Commission’s (SEC) adoption of … Change Disclosure Rule: “This is a significant victory for investors who are committed to mitigating the real … to net zero by 2040. “For nearly 15 years, I have called on the SEC to mandate the disclosure of climate risk …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-ruleResponsibility for IT Internal Controls – Information Technology Governance
… will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … in policies. Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT internal controls. An important way that governing boards …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsEarnings Limits
… After April 1, 1996 The Internal Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension … Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 … of Tier 6 (Joined NYSLRS On or After April 1, 2012) The New York State Retirement and Social Security Law limits the …
https://www.osc.ny.gov/retirement/members/earnings-limitsState Comptroller DiNapoli Releases School District Audits
… from 2017-18 through 2020-21. Officials could not explain how the finance committee participated in the budgeting … process or identify what reports the committee receives or how they are reviewed. The district’s budgeting practice of … control weaknesses were communicated confidentially to officials. Frewsburg Central School District – …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Appoints Senior Budget and Policy Staff
… and Communications at the Citizens Budget Commission (CBC), where she oversaw the organization’s research, … of NYC studies and held several research positions at CBC. She has served as an adjunct lecturer and taught a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire … the board, rather than department membership, determined how the foreign fire insurance money was to be spent. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Post-Retirement Reporting
… Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit … report retirees when submitting your monthly report to NYSLRS, which would indicate if a retiree exceeded the earnings limit and provides the necessary information to comply with the annual reporting requirement. Otherwise, …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingMember & Retiree E-News Archive — 2024
… news and information, subscribe to E-News . December 2024 Members Now Scheduling In-Person Consultations in Our NYC Office Preparing for Retirement with Confidence Retirees Last Chance to Update Your Contact … Loan Retirees COLA is Coming at the End of September August 2024 Featured Story Retirement: Myths vs Facts Members …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Accounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent … Making Payments to Time Warner Cable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
… unique invoice number for each voucher. For information on how to process payments to Barnes and Noble, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: … Making Payments to Long Island Power Authority …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public infrastructure projects. "Middle-class … it is hard to conclude that the members of Congress voting for these plans have a much clearer picture. Frantically …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformState Agencies Bulletin No. 1575
… codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … Supplemental Wage payments as well as income tax withholding methods to be applied to Supplemental Wages are … IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal Regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wages