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Financial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitLapsing Information for State Agencies
… Secure (SFS Secure > Spotlight > Lapsing) … State Agencies Home …
https://www.osc.ny.gov/state-agencies/guidance/lapsing-information-state-agenciesContacts for Audits and Reports
… Directors Chris Morris Carmen Maldonado Nadine Morrell Heather Pratt Kenrick Sifontes Office of Operations, Division …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsPreparing and Applying for Retirement
… 20 percent for federal income tax, and we’ll mail a 1099-R by January 31 of the following year to file with your … documents, like your Retiree Annual Statement and 1099-R tax form , are available online rather than waiting …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementDiNapoli: MTA Faces Its Greatest Challenges in Decades
… Thomas P. DiNapoli. The Comptroller's annual report on the MTA's financial outlook highlights the challenges … subways, buses and commuter railroads. While these efforts have not yet resulted in significant improvements, the MTA … one year earlier. While LIRR delays attributed to Amtrak have declined by 51 percent through August, the number …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Opinion 2002-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … bidding process under section 103 may be found to have been impaired. In Olean v Cattaraugus County , 30 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District … or procedures. The treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. … plan that included the need and optimal funding level for each reserve. Town of Mooers – Highway Asset …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … , 30 AD2d 758, 291 NYS2d 861, a case which appears to have pre-dated the above-cited regulation, the county had …
https://www.osc.ny.gov/legal-opinions/opinion-89-12DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal Year … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… State Comptroller Thomas P. DiNapoli today urged Congress to increase the eligibility age from 26 to 46 for individuals … and investment tool for individuals with disabilities. NY's ABLE program, which launched just over a year ago, … later in life," said Senator Kristen Gillibrand (D-NY) . "Congress should be passing legislation like this to …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesLetter for refund policies for ticket sales
Letter to Reporters for refund policies for ticket sales
https://www.osc.ny.gov/files/unclaimed-funds/reporters/2022/pdf/ticket-sales.pdfTown of Oneonta – Town Clerk (2021M-59)
… cash. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). … totaling $12,600 for three students to the incorrect district of residence and underbilled four additional …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… agreed with our recommendations and indicated they have initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Comptroller DiNapoli Releases State Audits
… the audit period for the transactions tested. There is low risk that a significant number of students certified for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsCongregate Meal Services for the Elderly
… years ended June 30, 2016. Additionally, we conducted on-site observations and interviews at senior centers through … percent of budgeted meals. We determined that DFTA could have saved $1.6 million if 80 of the 95 underperforming … overstated its February 2016 invoice by $12,006, and may have received $120,570 in overpayments during the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDirect Deposit for New State Employees
… S.5447 (Gounardes) - Requires the payment of salaries by direct deposit for state employees hired after January 1, 2021 Memo …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-1