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Status of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5), 30-Day Response
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5-response.pdfDiNapoli Releases December State Cash Report
… of the Budget’s (DOB) latest projections, according to the monthly state cash report issued today by New York … on a recently volatile financial sector, it is important to be realistic and prepared for potential economic … or 2 percent higher than the same month last year. Year-to-date tax collections of $54.4 billion were $3.8 million …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportOil Spill
… 2019-2020: A.7943 (Englebright) – To protect homeowners from the onerous costs related to the remediation of … To protect homeowners from the onerous costs related to the remediation of …
https://www.osc.ny.gov/legislation/oil-spillAbout Filing the Resolution – Reporting Elected and Appointed Officials
… my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and Reporting Resolution (Resolution) … I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement … Appointed Officials Get answers about Regulation 3154 from the New York Codes Rules and Regulations …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionSullivan West Central School District - Retiree Health Insurance (2019M-196)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Oil Spill
… Comptroller DiNapoli's Legislative Program Legislative …
https://www.osc.ny.gov/legislation/oil-spill-0State Agencies Bulletin No. 1533
… maximum salary limit for members of TIAA (Plan Type 7Z) in Tiers 1 through 5. Background In accordance with Section 415 of the Internal Revenue code, … year. Affected Employees Employee who are members of TIAA in Tiers 1-5 Effective Date January 1, 2017 Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1533-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementTown of Ashford – Water District (2015M-343)
… to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343State Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees … PayServ to reflect the pensionable overtime earnings limit for 2021 of $20,763.51 for Tier 5 ERS and TRS members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesVillage of Clifton Springs – Board Oversight (2014M-099)
… 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The … governed by an elected five-member Board of Trustees, has a population of approximately 2,100. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Fort Edward Union Free School District - Financial Condition (2019M-245)
… District officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … Key Recommendations Adopt a multiyear financial plan that is annually updated. Continue to explore options to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Greene County - Information Technology (2020M-38)
… review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Herkimer Central School District – Financial Condition (2016M-68)
… place but has hired a consultant to assist with long-term planning. Key Recommendations Develop and adopt structurally …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … deposits for money collected from the soccer concession stand. Longwood Public Library – Bank Account Management …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and … documents Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible responses arising …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsOnondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Divorce – Coordinated Plan for ERS Tier 6 Members
… Coordinated Plan information for ERS Tier 6 members under Article 15 …
https://www.osc.ny.gov/retirement/publications/1530/divorceDivorce – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Divorce
https://www.osc.ny.gov/retirement/publications/1501/divorceDivorce – Non-Contributory Plan for ERS Tier 2 Members
NonContributory Plan information for ERS Tier 2 members under Section 75c Divorce
https://www.osc.ny.gov/retirement/publications/1506/divorce