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State Agencies Bulletin No. 1114
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a … employees. This report will be available in Control-D on or about December 16, 2011 for Administration agencies and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaClimate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority … the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 through … To determine if the Public Service Commission PSC and the New York State Energy Research and Development …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsCity of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … not include $841,622 in general fund debt service that was on the City’s debt schedule. Based on our projections, the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Montgomery County – Financial Condition (2013M-234)
Montgomery County Financial Condition 2013M234
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Yonkers – Budget Review (B17-6-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2017-18 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … of 3.4 percent. Key Findings The 2017-18 budget relies on nonrecurring revenue, such as fund balance, to balance its …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town … funds’ expenditures were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general … by the end of each fiscal year, and no interest was paid on these temporary loans as required by law. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsState Comptroller DiNapoli Releases State Audits
… Bornhava, a not-for-profit organization located in Buffalo offers a range of preschool special education … 30, 2014, auditors determined Bornhava claimed $14,237 in ineligible costs for its three rate-based preschool … department was not doing enough to identify and follow up on properties with billboards. In a follow-up report, …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… Titarchuk has served as the Fund’s interim CIO since July 2018. “Anastasia Titarchuk’s leadership and talents as a … Vicki Fuller. She was appointed interim-CIO in July 2018. About the New York State Common Ret i rement Fund The … Titarchuk has served as the Funds interim CIO since July 2018 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … Value of Refunds Taxpayer claimed refundable credits based on incorrect information, such as fake or inflated number of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … the District’s accounting records to the bank statements on a monthly basis, and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mChautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mComptroller DiNapoli Releases Municipal Audits
… of Sweden , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency and … County) The board adopted budgets that relied too heavily on fund balance as a financing source and appropriated more … provide the board with adequate monthly financial reports. In addition, the town’s procedures for auditing claims were …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29How to Report Days Worked – Legacy Reporting
… worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine … credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Rev. 2/20 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedOpinion 95-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review. These actions build on exclusions adopted in prior budgets that have significantly eroded the …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsTown of Cato – Town Clerk/Tax Collector (2026M-34)
… recorded and reported collections accurately and in a timely manner for the period reviewed, the former Clerk … and remit all collections within the timeframes prescribed in New York State (NYS) Town Law (Town Law). This resulted in … days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34Oversight of the Nourish New York Program
… the Program The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic … residents. Nourish NY was developed as a temporary program in May 2020 in response to disrupted food supply chains … food banks to spend up to 15% of Nourish NY funding on administrative costs (e.g., salaries, rent, utilities) …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-program