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Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire District Westerlo Volunteer Fire Company West Nyack Fire District and the Town of York
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Vested Retirement Benefit – Career Plan
… provisions of the retirement plan that you were covered by in your last public employment determine the vested … for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … the earliest possible date, you should file a retirement application within 90 days before your eligibility date. If …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitState Police Bulletin No. SP-132
… Purpose To notify the agency of the separation of Deduction Code 309 … (PBA) who elect one of these insurances will notice a change in the narrative description on their paystub or … paycheck stubs and advice statements. PBA requested OSC to provide a separate deduction code for each of their four …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceFire Island Union Free School District – Claims Auditing (2023M-114)
… The Board did not properly audit claims before payment. As a result, there was an increased risk that improper or … corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims audit duties, … them for payment. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether Island …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringCUNY Bulletin No. CU-292
… for all eligible salaried and hourly employees in Pay Period 1C, paychecks dated 4/12/07 Background Pursuant to … the following requests: For all raise rows, request a Pay Change with the Action/Reason code of Pay Rate Chg/CFS (Pay Rate Change/Cor FY Sal) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key Findings The Board has adopted … Board also has not ensured that procedures are in place for financial recording and reporting. As a result, although …
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)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … 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-refundsDelaware 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 … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mState Agencies Bulletin No. 1524
… the taxable amount through Time Entry, use the Earnings Code EDA and enter the following information into the Time … pay cycle agencies, transactions must be entered no later than Pay Period 18 Lag (check dated December 28, … pay cycle agencies, transactions must be entered no later than Pay Period 18 Lag (check dated December 22, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1437
… the taxable amount through Time Entry, use the Earnings Code EDA and enter the following information into the Time … pay cycle agencies, these transactions must be entered no later than Pay Period 19 Lag (check dated December 30, … pay cycle agencies, these transactions must be entered no later than Pay Period 18 Lag (check dated December 24, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsComptroller DiNapoli Releases Municipal Audits
… for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… and segregations due to lapse must be corrected no later than five business days prior to the lapse date. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Agencies Bulletin No. 1375
… Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits will be $250 per month in 2015. Qualified Transit Pass The maximum from gross income for qualified transportation benefits is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015Opinion 95-25
… property taxes in excess of the limitations established by Article VIII, section 10 of the State Constitution, the State Comptroller "shall withhold local assistance by the state as defined in section seventy-one of this … cities, towns and villages from moneys appropriated by the State for the support of local governments. In …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Independent Oversight: OSC's Contract Review Safeguards Public Funds
… May 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds