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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … work performed raises potential issues under The New York State Constitution, because no contract was in place at the … to ensure the exemptions remained in compliance with state or local laws. Town of Holland – Real Property Tax …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1358
… taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1358-2014-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2010. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28State Police Bulletin No. SP-226
… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing of the April 2022 Salary Increases for NYSPIA and provide … The purpose of this bulletin is to inform the agency of OSCs automatic processing of the April 2022 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newLife Changes: What If I Work After Retirement?
… or concerns, please contact us . As always, my staff and I are here to help. Sincerely, Thomas P. DiNapoli State … differ depending on: The type of retirement benefit you are receiving (service or disability); The employer you will … So, you do not need prior approval, and your earnings are unlimited, if you: Work for a private employer; Work for …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementUnified Court System Bulletin No. UCS-224
… page and Position Data page are not equal Sal Below Hiring Rate – if the employee’s Pay Basis Code is ANN and Grade is equal to 501-538 but the salary is less than the Hiring Rate for the employee’s grade on the 4/1/15 Salary Schedule … Increase, if applicable, in the salary reported in the Pay Rate field. The 4/1/15 Salary Schedule must be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-83
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR, SY, SN, SG, S8, S9, … 120 full work days from 4/1/04 through 3/31/05. Employees in Bargaining Unit SY will receive Increments based on the … who have at least twenty (20) years of continuous service in UCS. Employees in Bargaining Units SR , SN , SG , S8 , S9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-83-april-2005-service-increments-longevity-pay-and-longevity-bonusState Agencies Bulletin No. 802
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/802-april-1-2008-salary-and-other-increases-employees-designated-managementOne-Year FAS – Career Plan
… made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … the 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fas2019 Annual Audit
The objectives of our examination were to determine whether payments were appropriate and i complied with the New York State Workers Compensation Law ii were consistent with applicable fee schedules and iii complied with the Boards policies and procedures
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditAlbion Central School District – Financial Management (2021M-200)
… pdf ] Audit Objective Determine whether the Albion Central School District (District) Board of Education (Board) and … Determine whether the Albion Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Machias – Supervisor’s Financial Duties (2021M-98)
… and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: … monthly financial reports to the Board, which include a detail of money received and disbursed. Ensure appropriate bank reconciliations are completed in a timely manner and review the reconciliations. Prepare and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… whether the salary and benefits paid to the account clerk clerk were accurate and authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Mechanicville City School District – Financial Condition (2017M-93)
… in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Mahopac Central School District – Financial Condition (2013M-302)
… costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302