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Gowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the … by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… and seasonal employment figures based on persons on the payroll and the location of business operations. On the other … are reported by businesses and reflect persons on the payroll; they do not include jobs the business may have … In addition, the jobs being counted are non-agricultural payroll jobs and encompass full-time, part-time, temporary …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksOpinion 98-4
… to the county auditor or county comptroller, as the case may be, pursuant to subdivision 9 of section 554. If … the county comptroller or county auditor, as the case may be, the payment of the claims is a responsibility of … to the county auditor or county comptroller, as the case may be, in accordance with Real Property Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Agencies Bulletin No. 290
… 1) E - Section 403(b) contributions G - Section 457(b) deferred compensation plan P - Excludable moving expense … and combat zone compensation Box 13 Checkbox [ ] Retirement Plan Box 14 Other Amounts to be reported: 414 (H) … 3 and Tier 4 contributions made to New York State or City Retirement Systems or to TIAA/CREF. This amount must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingAccuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followDiNapoli Announces State Contract And Payment Actions For October 2015
… System. Cumulatively through October for calendar year 2015, DiNapoli’s office has approved approximately …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015State Agencies Bulletin No. 2066
… canceled by OSC with the exception of percentage-based dues and the following: Code Description 406 Strike/Discip …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleUnified Court System Bulletin No. UCS-318
… cancelled by OSC with the exception of percentage based dues and agency shop fees and the following: Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-317
… F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, and SY provides for a retroactive increase in Judicial Longevity Bonus … 2022 Retroactive Judicial Longevity Bonus Increase. See Payroll Bulletin UCS-306 for the April 2022 Judicial … JLO. For eligible employees who have worked in more than one agency since the effective date of the Judicial Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0DiNapoli: New York City's Budget Outlook Improves
… New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain … immigration reform.” The city’s Preliminary FY 2025 budget and January Financial Plan enabled the city to … pandemic, which made it easier to apply for and maintain benefits electronically. DiNapoli estimates a city-funded …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesState Agencies Bulletin No. 2067
… Retirement Social Security Benefits Per Internal Revenue Service Publication 957, OSC will be reporting retro payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andDivision of Housing and Community Renewal Bulletin No. DH-134
… increases to Location Pay and to provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and DC37, provides for retroactive increases to Location Pay for April 2023 and … Code LOC) such as OT for Annual 2080 (Earnings Code OCS) and Holiday Pay (Earnings Code HPA). If an employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesComptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced today the conviction … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftCollection of Lease and Permit Revenues
… Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee … only two permits, with a total outstanding of $61,530. We identified 61 permits with a total outstanding of $1.2 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesCompliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followCUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation routine for Deduction Code 582 … gross wages after the issuance of the final paycheck in a calendar year. Currently, the biweekly amount to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Opinion 2003-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 216[1], [2], 216-a). The purpose of these programs is to facilitate the recruitment and retention of volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3State Agencies Bulletin No. 1577
… processing the 2014-2015, 2015-2016 and 2016-2017 PEF OFPC Uniform Maintenance Allowance. Affected Employees Employees … contained in the 2015-2016 Agreement between the State of New York and the Public Employees Federation (PEF) and an email …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… York City’s securities industry increased by 3 percent in 2019 to $164,100, but it is likely to fall sharply in 2020 as … P. DiNapoli. “The securities industry had a good year in 2019, but the serious damage that COVID-19 is inflicting on … of state tax collections in state fiscal year (SFY) 2019 and 6 percent ($3.7 billion) of city tax collections in …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… the impact of the COVID-19 pandemic on their budgets and a failure to aid one could adversely affect the others, according to a review of the city’s financial plan released today by New … of the Financial Plan of the City of New York Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges