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NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… as one of the strongest and best funded in the nation. We manage the fund to withstand tough challenges so that our … percent, respectively. The actuary found that retirees and beneficiaries were living longer and that members are … state and local government employees, retirees and their beneficiaries. In 2012, DiNapoli began providing employers …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Unified Court System Bulletin No. UCS-81
… the full or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served … January 1, 2004). Prorated Salary: The prorated salary for judges who were hired and/or had a salary change and/or … at each salary rate. A separate amount must be calculated for each salary rate. Divide the number of days at each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesDiNapoli: Better Oversight Needed for Youth Jobs Programs
… were accurate. "The New York Youth Jobs Program’s goal is to encourage companies to hire young people in need of employment, but better … excess credit of $69,518. Tax officials stated that they have begun action to recover the excess credit. Auditors also …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … independent contractor. Otsego County – Cost of Temporary Housing Costs associated with the department of social services’ temporary housing program are higher than in four neighboring counties. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Wellsville Central School District – Financial Management (2017M-159)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Yates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County officials … Our objective was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli Urges Focus on Addressing Rural Challenges
… include: classification by the U.S. Census Bureau as “unaffiliated” and not part of a Census-defined statistical …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Comptroller DiNapoli Releases Municipal Audits
… Board – Water Accountability (Oneida County) The authority monitors the amount of water produced and compares the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … members, the maximum number of sick leave days allowable is 165. The additional credit is determined by dividing your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… activity (ECA) funds. Key Findings Unapproved ECA clubs were operating in the District and District officials … their duties are carried out or establish nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityLewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… all of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as … and recordkeeping. Reconcile the Department’s financial records and prepare a complete and accurate written report … and annually. Complete and submit required filings to the IRS and to OSC. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… or to review the waived transactions. The librarians, opening staff, closing staff and management all have access … access to the Library safe to management or a limited number of authorized employees. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102State Agencies Bulletin No. 2418
… to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All Nonresident Aliens … Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingReporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three … to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… the State Education Department's (SED's) Reimbursable Cost Manual (Manual). The audit included the four fiscal years ended June … costs) because they were ineligible per the Manual. The disallowances included: $254,868 for the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manual