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Lakeland Fire District – Travel and Conference Costs (2013M-145)
… paid for actual District expenses, necessarily incurred on official District business and did not establish … that the District had already paid for on the District credit card. The Board has not established a maximum daily rate for meals and lodging to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Albany Public Library Cambria Housing Authority and the Oneida County Department of Social Services
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-170
… Increase. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implemented the agreement between the State of New York and various bargaining units provides for Discretionary 4% and 1% 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialNYS Common Retirement Fund Announces Third Quarter Results
… estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 percent, increasing the Fund's value … Fund estimated rate of return for the third quarter ending Dec 31 2013 was 514 percent increasing the Funds value to an …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsAm I Required to Have an Audit?
… volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditMarch 2000: Handicapped Parking Education Program
… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … parking spaces. This surcharge is in addition to any other sentence, fine or penalty. One-half of the amount will be …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … for fundraising and soda sales was deposited on July 26, 2013, but not included in the July monthly report. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 2307
… employees, an agency chargeback journal must be entered to credit the OSC revenue chartfield string. OSC Actions: … and Tax Statements postmarked no later than January 31, 2025. Undeliverable W-2s that cannot be delivered to the … enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue account string: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed these funds in … the policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance precludes …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving … To describe changes that are required to apply the proper taxation for employees who are receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendRoosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP was annually audited in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268City of Yonkers – Budget Review (B6-15-16)
… City of Yonkers' financial condition in the current and future years. Background The Office of the State Comptroller, … funding of $14 million which will not be available in future years. The City continues to rely on fund balance to … ability to increase property taxes may be limited in future years if property values do not increase. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16State Agencies Bulletin No. 1118
… Benefit CUNY Transit Benefit Transportation Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Benefit CUNY Transit Benefit Transportation Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012SUNY System Administration Office – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 2197
… process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 … W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… in the market,” DiNapoli said. “We achieved a solid return on investments in the midst of global volatility thanks to our talented investment staff and our diversified asset allocation.” The … of retirement and mortality. The Fund’s long-term expected rate of return is 7.5 percent. Strong returns in recent years …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources— cash or liquid assets that … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. For the three-month period … State Comptroller DiNapoli announced that the estimated value …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarter