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Great River Fire District – Treasurer Reports (2025M-125)
… and accurate financial reports? Audit Period January 1, 2024 – December 31, 2024 Understanding the Audit Area A fire … the Board did not have adequate financial information it needed to properly monitor the District’s finances. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Agencies Bulletin No. 2129
… Leave of Absence/MLS) on 03/31/2023. Employees with a Comp Rate Code of FEE on 03/31/2023. Calculation of Signing Bonus Payment Amount Employees’ Comp Rate Code and work percent on 03/31/2023 determines the … calculate the Signing Bonus payment amount. Note: The Comp Rate Code and work percent for employees who retired between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… Leave of Absence/MLS) on 03/31/2023. Employees with a Comp Rate Code of FEE on 03/31/2023. Calculation of Signing Bonus Payment Amount Employees’ Comp Rate Code and work percent on 03/31/2023 determines the … calculate the Signing Bonus payment amount. Note: The Comp Rate Code and work percent for employees who retired between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … Regarding the procedure which the county board of supervisors may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Rochester City School District – Budget Review (B20-2-1)
The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-br-20-2-1.pdfState Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsAvailable Pension Payment Options – State Police Plan
… This option provides the maximum benefit payment to you each month for the rest of your life. Under this … for the remainder of the five- or ten-year period. You can change your beneficiary within the five- or ten-year … Pension Payment Options If the options described here do not meet your needs, we will consider written …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses that Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the State Fiscal … subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Huntington Man Pleads Guilty to Grand Larceny
… New York State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today announced that Moses K. Johnson, 63, of Huntington and a former employee of the Town of Huntington, pleaded … to partner with law enforcement agencies across the state and country to protect the New York State pension system from …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… operations? Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to … annual financial reports (AFRs). Understanding the Audit Area The Board is responsible for managing and controlling … $1,363 in the accounting records as of January 31, 2025 and did not accurately record the other 47 totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… as those of select non-U.S. companies. In 2023, the Fund cast more than 30,900 votes at 3,235 public company meetings. Key updates to the Fund’s … during the 2024 proxy season and will post all votes cast at the end of the year. For example, the Fund recently …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesSidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243PayServ
… Return from Leave Check List for Executive Agencies Worksheets & Calculators AC 230 Worksheet - Job Aide AC 230 …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservVillage of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Belfast Central School District – Reserve Funds (2021M-135)
… the Belfast Central School District (District) Board of Education (Board) and District officials properly … fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. … whether the Belfast Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report … Beacon Health Options, to administer the mental health and substance use (MHSU) program for the Empire Plan. Civil … Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members Report 2021S18 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andState Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for repaying the 2011-2012 PEF Deficit … BU98 Effective Date(s) Effective immediately New Earnings Codes OSC has created new earnings codes to process the repayment of the 2011-2012 PEF and M/C … To inform agencies of new earnings codes and procedures for repaying the 20112012 PEF Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicFriendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdfDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… York City it oversees 115 residences through offices in Manhattan, the Bronx, Brooklyn, Queens and Staten Island. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violations