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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Afton Central School District – Fund Balance Management (2023M-18)
audit school district fund balance management afton
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Overview – Divorce and Your Benefits
… Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement benefits could be affected in any … are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/overviewTravel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel … updates are as follows: Effective 2/22/2024 Travel Status When an employee is on assignment at a work location 35 miles or more from both …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 92-55
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, … system for the purpose of maintaining the private system and to oversee repairs of the system …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Payroll Improvement Project Bulletin No. PIP-010
… plans will be maintained separately in v 9.2. Refer to Payroll Bulletin PIP-014, ORP/VDC Arrears Deductions for … questions related to this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin … Payroll Improvement Project Bulletin No PIP010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Comptroller DiNapoli Releases State Audits
… City Department of Housing Preservation and Development (NYC HPD): Housing Preferences for Veterans (2014-F-14) An … or disregard by housing companies and lax enforcement by NYC HPD. Auditors found two housing companies in Manhattan … their waiting lists. In a follow-up report, auditors found NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… District is a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation … January 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a … Town of Poughkeepsie Parking Violation Enforcement and Collection …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… for 2014. Not all employees were required to use a time clock, and employees were not required to sign and certify …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49SUNY Bulletin No. SU-52
… To explain an automatic cancellation of general deductions for certain employees for anticipated payments. Affected Employees Inactive … unit 28 Effective Date(s) Checks dated 5/09/2001 for employees who are inactive or on leave without pay on … To explain an automatic cancellation of general deductions for certain employees for anticipated payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areOrdinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you have 90 days of service … or While you are on an authorized medical leave for up to two years (which may be extended for an additional two … Compensation or other employer-funded benefits for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitFinancial Condition and Outlook
… (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY … Downstate]) includes the College of Medicine, College of Health Related Professions, College of Nursing, School of … to make choices about which financial obligations it will honor. The Hospital has experienced cash shortfalls averaging …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookState Agencies Bulletin No. 347
… Guidelines Agency Actions Agencies should review the authorization card and verify the completeness, accuracy and … Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards that have … - Update/Display All. Enter the Social Security No. on the authorization card in the Empl ID field of the Dialog Box and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignOversight 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 during the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Comptroller DiNapoli Releases Audits
… – Rescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2) The Onondaga County Department of Social Services … New York State Health Insurance Program – Anthem Blue Cross – Coordination of Benefits With Medicare … (Civil Service). Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-audits