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Opinion 92-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial … proceeding necessarily determined that the police officer was injured in the course of duty and disabled as a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15City of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State Finance Law Article XI, the obligation to certify to DTF that the contractor, and, to the best of the contractor's … agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, … of the renewal term, that the contractor has filed with DTF the certification, as required by Tax Law Section 5-a, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … policy requirements to solicit and document competition when making purchases. Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111NYS Common Retirement Fund Reports Second Quarter Results
The New York State Common Retirement Funds Fund estimated return in the second quarter of the State Fiscal Year SFY 202122 was 115 for the threemonth period ending Sept 30 2021 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsState Agencies Bulletin No. 1359
… code of Paid Leave of Absence/MLS); and Works in a food service or direct care title (see GOER memorandum for a … part-time employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise … part-time employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed an additional approximately $2.4 billion to three funds as part of its Sustainable Investments and … Thomas P. DiNapoli, trustee of the Fund, announced today. To date, the Fund has deployed over $26.5 billion, toward its …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing $22,000 in cash by pocketing … numerous checks to herself. Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … $893,000 for 90 days or more. If the district has to write off uncollectible accounts receivable, its financial …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Hampton Bays Union Free School District , Harpursville … their money is being spent appropriately and effectively.” Hampton Bays Union Free School District – Claims Processing … today announced his office completed audits of the Hampton Bays Union Free School District Harpursville Central …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsElection Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdfNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… Growth of telehealth utilization in New York followed the national trend: CMS reported a 2,745 percent increase in … changes that included enhanced flexibility under Health Insurance Portability and Accountability Act (HIPAA) privacy … patient benefits and provider productivity, but does not find decreases in the cost of care. The extent to which …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of … District No 1 Clifton Park Volunteer Fire Department Town of Fishkill Hamburg Industrial Development Agency Town of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Unified Court System Bulletin No. UCS-88
… have been created to track employees who are eligible for 2nd Longevity Step. New Reason and Increment Codes have been … that are eligible for a promotion recalculation based on Section 37.9. Agency Actions - New Increment Codes … a one (1) grade appointment or promotion from a salary at or above the maximum, the Increment Code of 04YR must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawState Agencies Bulletin No. 1369
… Purpose To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … amount for a combined total contribution limit of $24,000 in 2015. An additional deferment is also available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1292
… for entering SRA and TDA deductions to ensure compliance with contribution limits. Background Pursuant to IRS … must update the General Deduction page in accordance with the instructions below. Note: Agencies must not begin … record and populate the Effective Date and End Date fields with the first day of the pay period. In order to prevent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1292-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda