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The Metropolitan Transportation Authority’s Rising Debt Burden
Inadequate capital funding and poor management practices have contributed to a marked deterioration in the mass transit system operated by the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-13-2020.pdfOpinion 91-51
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … moneys collected as user fees and benefit assessments on behalf of a county sewer district. County sewer districts … means of special ad valorem levies (County Law, §270) or on a benefit assessment basis (County Law, §271). The county …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Administration and Collection of Real Estate Transfer Taxes
… in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and regulation. The audit covers RETT … enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or … in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 550
… following messages: Salary Below Minimum Position and Job do not match The following Control D-Reports will be … following messages: Salary Below Minimum Position and Job do not match Agency Actions The following procedures must be … change may also be required. Position Data and Job Data do not match Agencies must review the Job Data records of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicState Agencies Bulletin No. 938
… Purpose To inform agencies of the new Reason Code BDA on the Position Data page and the new Job Data Reason Code … approval by DOB, NYSTEP will send the information to OSC on the NHRP524 Position file with the information formerly conveyed on the BDA form. The NHRP524 will update the approved salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaApplying for Benefits – State Police Plan
… To apply for all Retirement System benefits, you must file the … of the State Comptroller in a timely manner. You can file for a service retirement benefit online. Sign in to your … Summary’ area of your Account Homepage and click “Apply for Retirement.” Paper forms are available on our Forms page …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… of over $70,000. As a state retiree under the age of 65, Sciacca was not allowed to earn more than $30,000 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemResources – Enhanced Reporting
… All Enhanced Reporters Enhanced Reporting Excel Tool Enhanced … Report Submit the Manual Enhanced Report Add a Row to an Employee’s Data Before Submitting File Upload Upload an … Post a Regular Monthly Report File Errors and Warnings How to Address Errors and Warnings Correct Business Validation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesComptroller DiNapoli Releases School Audits
… audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio … and effectively.” Albany Leadership Charter High School for Girls – Professional Services (Albany County) The charter … DiNapoli announced completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… fees and utilities), direct access to a district bank account to disburse funds. Officials also allowed payment of …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was … million and the 2025 proposed budget does not provide for satisfying these obligations. These liabilities exceed … amount authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0South Seneca Central School District – Online Banking (2021M-164)
… not contain sufficient authorization controls. A dedicated computer was not used to conduct online banking and none of … and perform online banking transactions on a dedicated computer. Amend the bank agreements to require another …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … significant reduction in the District’s unexpended surplus funds. From 2009-10 to 2011-12, the total fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287East Hampton Union Free School District – Financial Software User Access (2016M-340)
… controls over user access to the financial software for the period July 1, 2014 through March 31, 2016. … have not adopted procedures outlining how user access rights should be established or modified, and permissions are … of duties. Users were given system administrator rights when they shouldn’t have been, giving them access to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessVillage of Wappingers Falls – Board Oversight (2023M-70)
… complete report – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate … financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Financial Outlook for the Metropolitan Transportation Authority - June 2009
The Governor and State Legislature have taken important steps to stabilize the operating budget of the MTA and to fund its next five-year capital program.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2010.pdfBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these duties without … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialYork Central School District – Online Banking (2016M-295)
… activities. District officials did not dedicate a separate computer for online transactions. Both the Treasurer and … require independent verification of transfers. Designate a computer to be used only for online banking transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295The Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfElectronic Funds Transfer Direct Deposit Enrollment Application (RS6370)
For NYSLRS retirees to have your monthly benefit electronically deposited to your checking or savings account or change which bank you deposit to.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6370.pdf