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Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… $55,900, or 50 percent of its budget. This significant variance was partially offset by general fund revenues, which …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Wyoming County Industrial Development Agency – Project Management (2015M-62)
… The Wyoming County Industrial Development Agency is an independent public benefit corporation created under … York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County … requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did not adopt a policy or method … establish procedures to reasonably estimate the amount of fund balance that will be available at year end. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… December 31, 2013. Background Each county Department of Social Services (Department) is responsible for providing … temporary help to eligible individuals and families with social service and financial needs to assist them with … lives. The Departments provide and manage a wide range of social welfare programs. To accomplish their missions, the …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Village of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July … (18.6 percent). Westchester’s tax rate increase in 2019 may account for some of its year-over-year growth in … down $1.2 billion from collections in the same quarter of 2019. Over the six-month period of the pandemic’s effects …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustTaxes – 2023 Financial Condition Report
… to continued inflation partially offset by the impact of the suspension of sales and excise taxes on motor fuel from June 1 to … rather than imposing the PIT on individual members of the business. PTET collections totaled $14.9 billion in …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School Audits
… audits of the Cortland Enlarged City School District , Miller Place Union Free School District and the Peru Central … and is not available for general operating expenditures. Miller Place Union Free School District – Check Signing … audits of the Cortland Enlarged City School District Miller Place Union Free School District and the Peru Central …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… known liabilities by a total of $6,444 as of June 30, 2019. Auditors found that there were seven old cases recorded …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-336
… to the employee’s base pay, but is pensionable. Payroll Register and Employee’s Paycheck/Advice The earn code CMB and the payment amount will be displayed on the payroll register. The earnings description “CUNY Managerial Perf …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusState Agencies Bulletin No. 777
… Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 Effective Date(s) Administration paychecks dated January 9, 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeCUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to inform CUNY agencies of the additional bargaining units being added for the NYS … U5 Steamfitters Local 638 Background The City University of New York (CUNY) agreed to implement the NYS Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsProcurement (P) Card Program
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws rules regulations and guidelines governing the purchasing card program and State purchasing requirements
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programAccidental Death Benefit – New Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitEligibility, the Benefit and Filing – New Career Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … your benefit will be 1/50th (2 percent) of your FAS for each year of service credit. With less than 20 years of … your benefit will be 1/60th (1.66 percent) of your FAS for each year of service credit. If you made voluntary …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingAccidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… surviving spouse or in the event of his or her death, to minor children until the last child reaches age 18, or if … your estate. Filing Your family or employer should notify us of your death as soon as possible so we can forward the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefit