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Submitting Your Payment – Legacy Reporting
… With each report, you must submit payment for the total amount of … payment is by direct debit. Rather than sending us a check, we can withdraw the funds electronically through the automated …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentWhat Not to Report – Legacy Reporting
… PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … care, parking, dental care, etc.), as provided for in Section 125 of the Internal Revenue Code. All monthly reports … 125 of the Internal Revenue Code: “…by an employee who is a participant in the New York State and Local Employees’ …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… powers, the following guidance should be considered: As a best practice, the governing board may provide the claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits has been issued. … controls over employee leave time. Auditors found the board did not establish comprehensive leave benefit … Town of Locke – Financial Condition (Cayuga County) The board did not effectively manage the town’s financial …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate … documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials … district did not always pay employees at the proper pay rate and payroll was not always adequately supported or …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… Gilboa-Conesville Central School District – Oversight of Portable Devices (Schoharie County) District officials did … they have not established effective procedures to monitor portable device use when taken off-site. Hicksville Union …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … year of a fire district may be changed only by act of the State Legislature. You ask how a fire district may change its … There is no provision in the Town Law or any other State statute which authorizes a fire district to change its …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Inmate Sentence Calculation and Release Practices
… accurate and consistent calculation of sentence times in accordance with all laws and regulations. The audit … regarding the sentencing and incarceration of inmates in New York State, including Penal Law Section 70.30, which … inmates found proper procedures were followed in all the cases selected, and the sentences were accurately calculated. …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Mid Island reports to SED on its annual CFRs. The State, in turn, reimburses the counties 59.5 percent of the tuition … 30, 2013, Mid Island reported approximately $3 million in reimbursable costs to the SEIT program. Our audit scope … fiscal years ended June 30, 2013, we identified $655,055 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance … is used for its intended purpose. Background In 1985, the New York State Legislature required the Office of Parks, … to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Compliance With the Clery Act
… whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The … colleges, and five statutory colleges (affiliated with private universities) located throughout the State and a … Office of the State Comptroller examined SUNY's compliance with the Clery Act. Key Findings SUNY's System Administration …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Eliot Spitzer appointed Heather Hitchens to the position of Executive Director of the Council. Ms. Hitchens' appointment took effect August … for these services, totaling $25,200 per year. As a result of this dual arrangement, her combined annual compensation by …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsFood Safety Monitoring
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors the processing, distribution and sale of food products in New York State. The audit covers the … September 18, 2013. Background The Department's Division of Food Safety and Inspection (Division) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringAdministration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsCost Reporting of Programs Operated by Gateway-Longview, Inc.
… respective governing guidelines of these State agencies. This audit covered the period July 1, 2008 through June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that provides supportive, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… Local government sales tax collections totaled $5.6 billion in the first calendar quarter (January-March) of 2024, an … year, the lowest rate of growth since the first quarter in 2021, according to a report released today by State … decline for the quarter. “Local sales tax collections in the first quarter showed modest year-over-year growth, led …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Hume – …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and … town’s accounting records were incomplete and inaccurate. In addition, the town justices did not provide adequate … revenues and the town’s fund balance was depleted. In addition, the town board did not develop a multiyear …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
… found that a non-tax-levy account contained tax-levy funds that Lehman officials should have transferred to New York state. As of March 31, 2015, these funds totaled over $1 million. Lehman officials subsequently remitted over $1 million of these funds to the state. Of the 72 payments (totaling $1,248,139) …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli: State Tax Receipts Outpaced Projections Through December
… State tax receipts totaled $79.9 billion through the first three quarters of State Fiscal Year (SFY) 2024-25, $1.2 billion higher than estimates released in the Division of the Budget’s (DOB) Mid-Year Update to the Enacted Budget … State tax receipts totaled $799 billion through the first three quarters of State Fiscal Year SFY 202425 $12 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-december