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College of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … To determine whether the use of travel monies by selected government employees complied …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesComptroller DiNapoli Releases School Audits
… officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not … source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for debt service. … training to staff. In addition, auditors found hardware and software inventory records were inaccurate and outdated. …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Pawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state fiscal year that ended March 31, 2024. The Fund … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24City of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate … sustainable investment and climate-related themes. In 2023, the Fund increased its SICS target to $40 billion … the next decade. To date, the Fund has made commitments in renewable and clean energy, climate index funds, green …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programComptroller DiNapoli Releases School District Audits
… the tuition bills to ensure the correct school district is being billed or that tuition charges have been calculated … to 4 percent of the ensuing year’s appropriations, which is within the 4 percent limit allowed. However, when unused appropriated fund balance is added back, surplus fund balance exceeds the statutory …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… related to the rental and maintenance of a Company facility. Key Recommendations Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Agencies Bulletin No. 1462
… To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2015 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2014 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingCUNY Bulletin No. CU-290
… Eligible CUNY employees covered by the Managerial Pay Plan, Bargaining Unit U2, whose titles are listed in Exhibit … salary increases for CUNY Management Pay Plan employees from 2003-2006. Payment Information Performance Based Salary … Automatic Retroactive Processing OSC will automatically calculate retroactive payments resulting from the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Opinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer … You ask whether a fire district is required to advertise for sealed bids to engage the services of physicians to give …
https://www.osc.ny.gov/legal-opinions/opinion-93-3CUNY Bulletin No. CU-535
… February 19, 2016 between the Comptroller of the City of New York and District Council 37, AFSCME, AFL-CIO for employees … Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-535-cuny-retroactive-rate-increases-high-pressure-plant-tenderState Police Bulletin No. SP-183
… Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … criteria, but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-183-2017-state-police-holiday-bonus-paymentAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting … in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do … in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … that in order to transfer her membership from the New York State and Local Retirement System to the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … property and facilities, is subject to referendum. You state that the town is proposing to transfer assets of a town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9CUNY Bulletin No. CU-692
… Carpenter. The agreement provides for an increase of hourly rates effective August 1, 2020. The revised Rate Chart … Flat Rate 582 CUNY SS/Med Deficiency 603 TIAA Before Tax Arrears 604 GARNSH TIAA After Tax Arrears Garnishments … adjustments (AJR and Retro (RXX)) are supplemental taxable income and will be included in the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-and