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Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualOMH Contract With Shorefront Mental Health Board - Compliance With Prevailing Wage Law (2013-S-62)
We audited the Office of Mental Health, South Beach Psychiatric Center’s contract with Shorefront Mental Health Board Inc. to determine whether its janitorial w
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s62.pdfBank Street College of Education – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… 34 meetings. Key Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… provides bus services in the Bronx, Brooklyn, and Queens. Staten Island Railway (SIR), a subsidiary of the MTA, provides rapid … is not available. MTA also allows interagency arrangements where employees may work for one agency while being paid by …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followOpinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a revocable written request by an officer or employee. You state that a city council member wishes to donate his salary … of his salary or earnings by an officer or employee of the state or of any political subdivision thereof ... unless …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Oversight of the Title Insurance Industry
… period October 3, 2011 through October 9, 2018. About the Program DFS is responsible for regulating all insurance in …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industry2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of … Andrea Stewart-Cousins, Majority Leader of the New York State Senate. As the first woman—and African American …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… a staggering increase of 1,124%. New York’s UI trust fund account was not well-positioned to weather the crisis. On … 26% and 160% in 2021. Until the balance in the state account returns to a positive level, employers will continue …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentFull- and Part-Time Service Credit – Police and Fire Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditFull- and Part-Time Service Credit – Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditState Agencies Bulletin No. 1984
… to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are … 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021City of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4City of Newburgh – Budget Review (B21-6-13)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13State Agencies Bulletin No. 2257
… which implemented the 2023-2026 Agreement between the State of New York and PBANYS, provides for April 2023 and … On Friday, 08/02/2024, OSC will provide agencies with a list of employees who appear eligible for an Administrative … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeOpinion 89-59
… operation and maintenance and capital expenses of a water district You ask whether a town water district may raise the cost of both operation and maintenance … to finance all costs of the special district ( Y.M.C.A. v Rochester Pure Waters District , 44 AD2d 219, 354 NYS2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59