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Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Alexandria – Redwood Water and Sewer District Charges … ordinances did not conform to applicable state law. Town of Alexandria – Water and Sewer District Financial Condition … Auditors determined that officials did not adopt a data classification, breach notification or online banking policy …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsTown of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association (UCP) … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year … of payroll for the Employees’ Retirement System (ERS) and from 31.2% to 33.7% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Employee Qualifications, Hiring, and Promotions (Follow-Up)
… eligibility for appointment; non-competitive titles do not require an examination. For Transit-specific titles, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial Plan, the most recent …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetHancock Central School District - Non-Resident Student Tuition (2021M-208)
… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their … (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within established adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfSUNY Bulletin No. SU-381
… year 2023-2024 is $11,102 for eligible employees on full assistantships employed at University Center and Health … year 2024-2025 is $11,435 for eligible employees on full assistantships employed at University Center and Health … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR and ARO) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseCUNY Bulletin No. CU-873
… inactive individuals who are 62 or older in the calendar year and active employees with a New York Retiree Indicator … will be submitted to SSA after the close of the 2026 tax year. It is important that agencies ensure that RET is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal … to children with disabilities who are between the ages of three and five years. Arc Orange is reimbursed for … $70,950 in personal service costs, which consisted of $69,310 in severance pay and $1,640 for staff service …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualNYSLRS Announces Employer Contribution Rates for 2024-25
… contribution rates will increase from 13.1% to 15.2% of payroll for the Employees’ Retirement System (ERS) and from 27.8% to 31.2% of payroll for the Police and Fire Retirement System (PFRS). …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Overtime Temporarily Excluded from Tier 6 Contribution Rates
… 1 and Reporting Contacts should have started using the new contribution rates beginning with the April monthly …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal … ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to as the SED … Evaluations, Related Services, 1:1 Aides, and a Department of Health Infant/Toddler program. However, payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualNew York Leads Nation in Nonprofit Jobs & Wages
… New York led the nation in nonprofit employment with more … $78 billion in 2017, according to a report released today by State Comptroller Thomas P. DiNapoli. New York’s nonprofit organizations helped stabilize … New York led the nation in nonprofit employment with more …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesMedicaid Program – Managed Long Term Care Premium Rate Setting
… managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid … and locally funded program that provides a wide range of medical services to those who are economically … Team to reduce Medicaid costs and improve the delivery of health services. One initiative of the Medicaid Redesign …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… for guidance regarding the proper disposition of surplus funds generated from adult education programs and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adult