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State Comptroller DiNapoli Releases Audits
… of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) Auditors found DEC has made significant progress … were abated at 160 sites (86 percent) as of October 2018. Auditors also found about $5.1 million in expenses … (Follow-Up) (2019-F-10) An initial audit issued in April 2018 found that DOH incorrectly implemented claims processing …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… services totaling approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current employees’ vacation leave exceeded the maximum amount they were allowed …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Accounts Payable Advisory No. 15
… using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. … how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersGreenville Central School District – Information Technology (2016M-221)
… plan was not kept up to date, properly distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Town of Stafford – Capital Projects (2024M-17)
… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 285
… withholding of tax. Background Internal Revenue Service regulations require anyone claiming Federal tax-exempt status … year. New York State Department of Taxation and Finance regulations require anyone claiming State tax-exempt status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxCity of Long Beach - Financial Condition (2019M-133)
… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the general fund debt service costs to 12.27 percent of the 2017-18 revenues. The City Manager …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Lancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves … overfunded reserves. District officials did not agree with all of our findings. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Statistical and Information
… (1996 - 2012) [ Query Data ] - Comprehensive financial statistics for New York State local governments. The data … (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent information concerning overall real …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationSex Offender Registration (2014-MS-2)
… Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo [pdf] , Mount Vernon [pdf] … must comply with DCJS registration requirements including address verification, notification of change of address, and Registry photograph updates. DCJS notifies local …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency … NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyCUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency … CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareGlossary
… Abandoned Property Law The New York State Abandoned Property Law can be found in McKinney’s Consolidated Laws of New York, Book 2 ½, or on the Internet at: http://public.leginfo.state.ny.us (“Laws of New York,” then “ABP Abandoned …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government and new industries, but is troubled by high … properties, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of … The city of Albanys economy has been stabilized by state government and new industries but is troubled by high …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the … to also have worked full time as a tax collector for Bethel. Her claims falsely increased her service credit … of Debra Gabriel the former tax collector for the Town of Bethel for allegedly stealing unearned benefits from the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… staff, and found they were paid $18,878 for 360 overtime hours. However, Transit activity reports indicated these … were only at the assigned subway stations for about 149 hours, resulting in a potential overpayment of 211 hours at $10,969. We visited work sites for the Induction …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsOpinion 95-2
… the housing authority to the municipality ( cf . Burnside Coal v City of New York , 135 AD2d 413, 521, NYS2d 703, lv …
https://www.osc.ny.gov/legal-opinions/opinion-95-2State Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all PILOT agreements were properly billed, collected and … process that resulted in two projects being overbilled a total of $170,842 and two projects being underbilled a total …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsComparison of ERS Benefits
… at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Agencies Bulletin No. 2379
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing … paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2025 are … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025