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Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Fairview Fire District – Financial Operations (2024M-138)
… pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials … corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the unremitted … receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 98-9
… DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … the fire district, rather than the town. March 27, 1991 James L. Sapienza, Esq., Village Attorney Village of Macedon …
https://www.osc.ny.gov/legal-opinions/opinion-91-7SUNY Bulletin No. SU-235
… management of confidential in the State University of New York – BU13 who meet the eligibility criteria and are … Effective Date(s) The April 2016 State University of New York (SUNY) Management and Confidential (M/C) … are eligible to receive the April 2016 State University of New York (SUNY) Management and Confidential (M/C) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andCUNY Bulletin No. CU-718
… to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using … in the calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who … 2021 tax year. It is important that agencies ensure the New York Retiree Indicator box is checked for rehired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … in Retirement Online . The calculator uses your salary and service credit information to create an estimate. You can …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and … and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga County) The board …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 21
… Comptroller, in conjunction with the Statewide Financial System (SFS), advises Agencies to complete the processes …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015CUNY Bulletin No. CU-268
This bulletin explains the agency procedures for reporting rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases … of Cement Mason Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … dated 8/17/06. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCUNY Bulletin No. CU-308
… Purpose To explain the agency procedures for reporting rate increases and adjustments for … rows that exist on the employee’s Job Data page. Reporting Retroactive Adjustments for All Miscellaneous Earnings The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyState Agencies Bulletin No. 1489
… earned over their tax treaty limit are subject to Federal, State and local (if applicable) taxes. Note: PayServ will automatically start the Federal and State taxes. In addition, if the NRA is a resident of one of … Please follow these instructions to change the Federal, State and Local (if applicable) withholding tax pages in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Federally Qualified Health Centers were correctly applied. The audit covered the period June 1, 2008 through May 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid … responsibilities include establishing Medicaid policies and procedures, certifying providers that participate in the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the … $41,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteState Comptroller DiNapoli Releases School District Audits
… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … officials negotiated a change in the employee contracts to reduce the district’s share of health insurance costs for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-audits