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Employer's Guide - Section 1: About NYSLRS
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-1.pdfProperty Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfYork Central School District – Financial Management (2022M-96)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … officials overestimated appropriations by $1.7 million and improperly encumbered $203,000. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Regularly review and approve financial transactions. Charge service fees and interest for late payments associated with … and have them audited annually. Charge the appropriate service fees and interest on late lease payments. Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Lansing Central School District – Procurement (2021M-213)
… and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were … goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … during our 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Berkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish … when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Lloyd - Financial Condition (2019M-108)
… Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … the practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108George Junior Republic Union Free School District – Website Transparency (2021M-212)
… Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with … Determine whether the George Junior Republic Union Free School Districts District website provided the public with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyCity of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Lockport - Budget Review (B19-1-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … fund balance is sufficient for their particular situation considering various factors such as the timing of …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial … Receive documentation that supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if … Negotiate written agreements that contain clear language and thoroughly detail each party’s rights and …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPermanent COLA
… have any questions, please feel free to contact our Call Center. Sincerely, Thomas P. DiNapoli State Comptroller What … for ten or more years for uniformed employees such as police officers, firefighters and correction officers; or … System. If you have any questions, contact our Call Center toll-free at: 1-866-805-0990 if you are calling long …
https://www.osc.ny.gov/retirement/publications/permanent-colaRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersDiNapoli: External Risks Threaten NYC Budget
… risks to the city's budget, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … risks to the citys budget according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli Honors Hispanic Leaders
… number represents a 30.1% increase over the past 10 years. 2024 Hispanic Heritage Celebration | Flickr State Comptroller …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: New York City Job Growth Continues to Set Records
… to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is benefiting from the longest and largest job expansion since the end of … DiNapoli’s report found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared to 15.3 percent …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for … Background New York City (City) and the Port Authority of New York and New Jersey (Port Authority) negotiated a …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-lease