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SUNY Bulletin No. SU-295
… of this bulletin is to inform agencies of the upcoming rollover of the chart of accounts strings mapped to the … OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on June 18, 2020 for the paycheck dates … of this bulletin is to inform agencies of the upcoming rollover of the chart of accounts strings mapped to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-295-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-678
… of this bulletin is to inform agencies of the upcoming rollover of the chart of accounts strings mapped to the … OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on June 18, 2020 for the paycheck dated … of this bulletin is to inform agencies of the upcoming rollover of the chart of accounts strings mapped to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… of their plea agreement, they will pay full restitution. Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, of … checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid his father’s death and forged his deceased … secured felony convictions against Stephen B. Tuomey and Kelly Tuomey involving the theft of state pension funds,” …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsOpinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Controls and Management of the Unemployment Insurance System (Follow-Up)
… initiative that provides benefits to eligible workers who become unemployed through no fault of their own. In March 2020, Executive Order 202.8 directed the temporary closure of all non-essential businesses statewide … Economic Security Act, also enacted in March 2020, created temporary unemployment programs such as Pandemic Unemployment …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… claims and preparing checks for payment. Pais not only knew about Hoffman’s continuous theft and failed to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… report examining the performance of the state's IDAs and how these entities fulfill their mission to attract, … available, IDA projects reported a total of 644,080 full-time jobs, which reflects an increase of 199,943 jobs over the life of these projects, at a median cost of $2,095 per job gained. In 2012, cumulative job …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsState Comptroller DiNapoli Releases Municipal & School Audits
… establish long-term financial and capital plans or fund balance and reserve policies. Therefore, the board lacks … financial activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by … About $700,000 of the village’s $1 million fund balance may be needed to satisfy the liabilities. City of …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance. As a result, they were not transparent with taxpayers, and the district levied more taxes than …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… percentage decreases over 2014 were: Department of Labor, down 86.2 percent; Helen Hayes Hospital, down 56 percent; and Department of Taxation and Finance, down 54.6 percent. DiNapoli notes that overtime can have a …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Retirement System (ERS) will decrease from 15.5 percent of payroll to 15.3 percent of payroll. The average contribution rate for the Police and … (PFRS) will increase to 24.4 percent from 24.3 percent of payroll. "After three years of rate reductions, pension …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18Cost-Saving Ideas: School District Auditing – Internal Auditor
… agreement an independent contractor a BOCES employee – only if the BOCES does not provide significant and material …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department of Health (Department) administers … E/M services billed without a modifier code on the same day a surgical procedure was performed. The payments were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's … and licensing/monitoring agents, brokers and adjusters. In accordance with Section 332 of the Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Huntington Man Pleads Guilty to Grand Larceny
… system from fraud.” “The defendant’s actions were not only illegal but morally reprehensible, stealing from his own …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyDiNapoli: 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) … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from … of payroll. The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Controls Over Revocable Consents (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations in our initial audit report, … ). About the Program A revocable consent is the grant of a right to an individual or organization to construct and … To determine the extent of implementation of the five recommendations in our initial …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… and enjoyed the largest one-year investment return in its history,” DiNapoli said. “This outsized return … mortgages (23.14 percent), private equity (10.57 percent), real estate and real assets (8.24 percent) and credit, … percent). The Fund’s long-term expected rate of return is 6.8 percent. Historic Fund Returns and Value Fund’s value …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyCompliance With Executive Order 95 (Open Data)
… and Historic Preservation (Parks) is complying with Executive Order 95 (EO 95), including providing, in a timely … and Historic Preservation Parks is complying with Executive Order 95 EO 95 including providing in a timely …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-data