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II.3.D Evaluation – II. New York State Financial Accounting
… is required under Section 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain prescribed … DOB is required under Section 22 of the State Finance Law to prepare and issue quarterly financial plan updates on both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationMaintenance and Inspection of Event Recorder Units (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of Event Recorder … To determine the extent of implementation of the seven recommendations included in our initial audit report Maintenance and Inspection of Event Recorder …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… today announced the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing … company, while claiming to also have worked full time as a tax collector for Bethel. Her claims falsely increased her … today announced the arrest of Debra Gabriel the former tax collector for the Town of Bethel for allegedly stealing …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… that the Program’s permit fee revenues be sufficient to cover all reasonable direct and indirect costs necessary for … 3 of the Environmental Conservation Law were adequate to cover Program expenses. We found that the Department … the audit period, Program revenues were insufficient to cover Program expenses, as required by the Act and CACA. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightOpinion 89-30
… relative to the sale of gasoline as an incident to the operation of a public park). Towns are authorized, however, … to contract with private non-profit organizations for the operation and maintenance of such programs (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-30DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ … P DiNapoli today announced employer contributions rates for the New York State and Local Retirement System NYSLRS for …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Post Retirement Reporting
… with complying with these reporting requirements, the Post Retirement Reporting Page is available in Retirement … calendar year, you will no longer be required to use the Post Retirement Reporting Page.) If you submitted an enhanced … aware of the laws governing how much retirees can earn in post-retirement employment without affecting their pension. …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingPublic Authorities
… Public authorities are public benefit corporations created to further public interests. They develop, operate and … transit and schools. In addition, these entities are used to fund or support local government infrastructure, such as … budget process, while others rely on State appropriations to fund operations. Unlike traditional State agencies, many …
https://www.osc.ny.gov/public-authoritiesDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… William Storrs abused his position as treasurer and chief to steal over $100,000 for his own gain,” DiNapoli said. … steal money meant for the community will not be tolerated. I attribute the ongoing success in this case to our close … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average … rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement System (ERS) and from 33.7% to …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Eastport Fire District – Procurement (2025M-50)
… $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … not require formal competition but required quotes. Audit Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is … & Installations, while clocked in at his job for the housing authority. “Public time is for public work, not to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingVirtual Currency Licensing (Follow-Up)
… $404 billion. In June 2015, DFS issued NYCCR Title 23, Part 200 – Virtual Currencies (Part 200). According to Part 200, virtual currency is “any type of digital unit that …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followRiverhead Central School District – Financial Operations (2025M-64)
… [read complete report – pdf] Audit Objective Did the Riverhead Central … enable them to monitor financial operations? Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area … the District’s financial operations is limited. The report includes eight recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64State Agencies Bulletin No. 1743
… that should be excluded from tax withholdings. The periodic cleanup can produce a large taxable gross … Federal and State income tax refunds when processing the periodic cleanup. Taxable gross wages will continue to be … Earning Exclusions page in PayServ will be “Payline”. The periodic cleanup process will change for leaves that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… Bronx District Attorney Darcel D. Clark and New York State … DiNapoli today announced that the longtime director of a Bronx youth group has been indicted on charges she stole … After my office found her theft, we worked closely with Bronx County District Attorney Darcel D. Clark and her staff …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantCity of Gloversville – Parking Violation Operations (2016M-231)
… April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. General …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… recorded and reported as per the Company’s by-laws. Not all payments were approved by the Board before being made. … and canceled check images for Board review. Ensure that all bills are approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Town of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114