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Comptroller DiNapoli Releases Municipal Audits
… and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and accountability for … competition when making purchases on behalf of the system’s member public libraries. These purchases included 289 computers and 110 various computer accessories and warranties for member public libraries. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Member Contributions – Legacy Reporting
… Tier 6 members (RSSL Article 15, as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 Member … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… for medical services) during the disenrollment periods. By the end of the audit fieldwork, some capitation payments …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Franziska Racker Centers Inc dba Racker on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualApplication Review and Site Permitting for Major Renewable Energy Projects
… Objective To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames. This audit … To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… rightful beneficiaries receive their inheritance," said Manhattan U.S. Attorney Geoffrey S. Berman. "Instead, Bayard …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedTown of Ballston – Water Fund Financial Operations (2012M-258)
… of approximately 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal … and take appropriate corrective action. Specifically, at the end of the fiscal year 2011, the Town reported a fund … we found the water fund balance was overstated by at least $271,264. The majority of this overstatement was the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Administration of Self-Insured Workers’ Compensation Plans
… agencies administer their workers’ compensation plans to ensure they meet the self-insurers’ regulatory … agencies are administering their workers’ compensation plans to ensure they meet the self-insurers’ obligations. … selfinsured agencies administer their workers compensation plans to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Waterloo – Financial Management (2022M-7)
… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had … manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor … Determine whether the Town of Waterloo Town Board and Town Supervisor Supervisor ensured …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Village of Potsdam – Financial Condition (2017M-61)
… general fund’s unrestricted fund balance was relatively low, at approximately 4.5 percent of appropriations, as of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Oversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdfTown of Colchester – Financial Condition (2016M-376)
… approximately $2.8 million. Key Findings The Board does not have a written fund balance policy that addresses …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetUnified Court System Bulletin No. UCS-297
… Payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax Information The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-305
… a Longevity Lump Sum payment in April 2022. Note: There is no provision in the above legislation for persons in … Unified Court System Bulletin No UCS305 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… Monday through Friday. Agency users will not have 24-hour, daily Help Desk support. The SFS Help Desk can be accessed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationEarnings Limits
… Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – … Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April 1, 2023 … 2014 $179,000 April 1, 2012 – March 31, 2013 $179,000 How the Earnings Limit is Calculated The earnings limit is …
https://www.osc.ny.gov/retirement/members/earnings-limitsComptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… She admitted that she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her … in pension checks in her mother's name from the city of Buffalo's Firemen's Pension Fund," said State Comptroller … mother of defendant Pearlann MacVittie, was the widow of Buffalo fireman William J. Martin. After her husband's death, …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Comptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and … is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0