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State Comptroller DiNapoli Releases Municipal & School Audits
… and fund balance declined despite the board increasing the tax levy more than $7.5 million (80%) for 2020 through 2024. …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsForensic Audit of Dual Employment Approvals and Conflicts
… Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; … during the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsNYSLRS Announces Employer Contribution Rates for 2024-25
… Systems. The Kentucky Employees Retirement System was the only state with an assumed rate of return lower than New York …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress … and steel-maker Cleveland-Cliffs, Inc. to set greenhouse gas emissions targets aligned with the goals of the Paris … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Agencies Bulletin No. 2100
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… that David Shaw, the former parks and recreation director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. Shaw was sentenced to … that David Shaw the former parks and recreation director of the Village of Waverly pleaded guilty …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsCity of Troy – Budget Review (B22-5-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… be a priority.” State Tax Collections Through June 30 (in millions of dollars) Personal income tax (PIT) receipts … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionState Comptroller DiNapoli Releases Municipal Audits
… As a result, it levied more taxes than necessary to sustain operations. The board also did not adopt budgets … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The board did not … purchased $299,298 in goods and services that should have been competitively procured, however, $101,121 was …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Pharmacy Inc. ("Value"), a pharmacy formerly located in Queens before re-locating to its current location in … million. Today, Acting Supreme Court Justice Barry Kron of Queens County Supreme Court sentenced Arkady Goldin to six … case was handled by Special Assistant Attorneys General Elizabeth Kappakas and Diana Elkind, with the assistance of …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerUnified Court System Bulletin No. UCS-108
… Negotiating Units SY, DR, F8 and 87 Background Chapter 104 of the Laws of 2006 and various side letters provide for retroactive payments of the Senior Officer Series Differential for eligible employees in … with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleSelected Aspects of Capital Program Project Management
… learned for all projects and exchange information among CMs to determine if there are trends or patterns that can be …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases School Audits
… were adequately itemized and properly supported and found only minor discrepancies. Valley Stream Thirteen Union Free …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Henderson Fire District – Financial Activities (2025M-67)
… Objective Did the Henderson Fire District (District) Board of Commissioners (Board) adequately monitor financial … 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help … claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases Municipal Audits
… support, approvals and propriety and did not identify any concerns. However, the finance director did not prepare … property tax levies in those funds before allocating any remaining sales tax revenue to its town-wide funds. As a … by the employee's department head; 49 edits did not have support and 22 edits were done by the employees …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 845
… can, if followed, minimize the risk of exposure to an IRS audit and subsequent financial penalties if erroneous … to all employees. OSC Actions OSC has reviewed the IRS criteria pertinent to the classifications of workers as … or as a template to create a worker status determination form specific to your agency’s needs. Attachment C Excerpt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency (EPA) to … The full text of the comments they filed to the EPA is here . "The movement to a lower carbon economy is already underway and nations around the world have set …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerOpinion 92-42
… there is no requirement in section 64(2) that the town pay only cash consideration under a lease ( cf . Clintwood …
https://www.osc.ny.gov/legal-opinions/opinion-92-42State Comptroller DiNapoli Releases Municipal Audits
… did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … by the board. In addition, one vendor was overpaid $36,905 for snow plowing services due to the vendor’s use of the … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-337
… IIO), Intermittent Inconvenience with Shift (Earnings Code ISO) and/or Intermittent Weekend Shift (Earnings Code IWO) … receive overtime and payments using Earnings Codes IIO, ISO and/or IWO. Background When an employee works overtime and earns IIO, ISO and/or IWO within the same pay period, those monies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employees