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Facility Planning Bureau Project Review (Follow-Up)
… buildings, bus/maintenance garages, public school libraries, storage buildings/sheds, press boxes, and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… own a defined element of the company they work for. It does not necessarily mean that employees exercise control over the company’s … communities; and Develop ways to educate the public on what EO is and which companies around the state and in their …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsMaine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … was in salaries and benefits, which should be budgeted on established salary schedules and therefore should not have … significant variances. Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, fund, project, … and analysis of statewide financial information. It helps ensure information is straightforward; flexible and … Center on the SFSSecure website — including the COA Handbook . Guide to Financial Operations REV. 04/23/2019 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. … or annual contributions for each reserve; gains or losses on the sale of investments or detail the total interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Agencies Bulletin No. 1669
… exemption from Federal withholding on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can be run at any time and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… agreed with our recommendations. Appendix C includes our comment on issues raised in the IDA’s response letter. … …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalState Agencies Bulletin No. 297
… Purpose To explain an automatic dues and agency shop fee increase. Affected Employees Employees represented … 10, 2002. OSC Actions The CSEA Dues code (201) and Agency Shop code (212) will be increased based on Annual Salary … over $18.04 Associate Membership $2.00 Dues and Agency Shop fees for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Whitesboro Central School District – Separation Payments (2020M-146)
… by their individual employment contracts and were based on a Board resolution adopted over 20 years before their … benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Unexpected Delays and Events
… under its original name. It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic … Information Office is responsible for communicating with train crews, the media, and the public via phone, web, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges stemming from an audit and … State Comptroller Thomas P. DiNapoli. Morton Kramer agreed to pay $418,000 in restitution as part of his plea agreement … will not get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance for …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesPost Retirement Reporting
… plan with us, you must contact us immediately to do so. Begin with 2 Easy Steps Email … public retiree , you should be aware of the laws governing how much retirees can earn in post-retirement employment … required fields. In Additional Comments textbox, enter I certify I do not have retirees to report for 2024 . If …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Field Division of the Federal Bureau of Investigation (“FBI”), Thomas P. DiNapoli, New York State Comptroller, and … bills. Thanks to our law enforcement partners at IRS-CI, FBI, the State Comptroller’s Office and the State Police, … directly and the citizens they serve indirectly. The FBI is committed to working with our law enforcement partners …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan Transportation Authority (MTA). The MTA is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… Wall Street bonuses have a significant impact on tax revenue in the state and city budgets. DiNapoli estimates … or 27.4% of the state’s tax collections, for State Fiscal Year (SFY) 2022-23, and $5.4 billion in city tax … decrease by 2.7% in SFY 2023-24, while the city’s CFY 2024 financial plan assumed a decrease of 7.8% in securities …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022State Agencies Bulletin No. 1944
… of the agency, who attests that the valuation is, to the best of their knowledge, true and compliant with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 88-46
… Article 5-G of the General Municipal Law (§§119-m-119-oo) authorizes municipal corporations to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… stress last year, many of the entities in this year’s list have changed. Only 12 were designated as stressed in … stress score which drives the classification. This year, five school districts are designated in “significant fiscal … The monitoring system does not score New York City. For a list of school districts designated in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three … are also enrolled in Medicare, the federal health insurance program for people age 65 and older and people … the inappropriate payments, advise the three providers how to properly bill Medicaid for Medicare Part C cost …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-follow