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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Westchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. WARC is reimbursed for these services through rates set by SED. The reimbursement rates are based on … included: $6,416 in personal service costs, consisting of $1,723 in bonus payment to the Executive Director and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of … had the strongest growth at 27.1%, while Norwich had the biggest decline at -6.2%. Gas Collections Dropped: A steep …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli Releases May State Cash Report
… for Medicaid (up $2 billion primarily from federal sources) and education (up $1.1 billion). The General Fund … state. All Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportState Agencies Bulletin No. 2357
… purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: … an increase to Hazard Pay for M/C employees effective July 2025 who currently receive HZ5 (Hazard Duty MC Straight Time) … Criteria: Employees in Bargaining Unit 06 who receive Earnings Code HZ5 and/or Earnings Code HZ6 on or after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… had sole control of the foreign fire insurance bank account instead of the treasurer, as required by law. These …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11SUNY Bulletin No. SU-273
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are … selected by the campus President Background Chapter 263 of the Laws of 2018 provides for a one-time 1% Discretionary Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkGreen Economy Boosts Job Growth in New York
… as well as the large states of Illinois (21.4%) and California (18.2%). The number of green jobs declined by …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkIRS Pension Limitation – Police and Fire Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… that qualified pension plans, including the New York State and Local Retirement System, may use in the calculation of … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – Career Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – New Career Plan
… 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local … The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through rates set by SED. The reimbursement rates are based on … included: $10,063 in personal service costs consisting of $9,025 in non-reimbursable compensation not supported by …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualOversight of Passenger Safety (Follow-Up)
… State operations for OPWDD, including transporting clients from OPWDD-run residences to service providers or medical … Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson … be maintained for all State vehicles to record specific trip information, such as date and time of use, driver, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followCUNY Bulletin No. CU-487
… Pursuant to an Agreement between the City University of New York (CUNY) and the CUNY Research Foundation (CUNY RF), … using Earnings Code CGR (CUNY Grant Recipient). For each new grant payment or additional amount that must be paid, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-487-2014-city-university-new-york-cuny-research-foundationE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2014. About the Program E&D is a New … with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … E&D reports to SED on its annual CFRs. For the 3 fiscal years ended June 30, 2015, E&D reported approximately $11.8 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualMottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26