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Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll payments for the … approximately 50 educational and administrative services to its 18 component districts. BOCES is governed by a … Key Finding BOCES officials established and adhered to good procedures for processing and verifying payroll …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District officials have established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … officials established adequate procedures for payroll to ensure employees were accurately paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Tioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Village of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Accounts Payable Advisory No. 46
… not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section 4,F – … reject the invoice. It is a best practice for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to submit a proper invoice with the necessary information. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceDiNapoli: MTA Faces Its Greatest Challenges in Decades
… the proposed increase in fares." Despite planned fare and toll increases of 4 percent in 2019 and again in 2021, and … 18.6 percent of total revenue and 36.5 percent of fare and toll revenue. The three-year decline in subway ridership has …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOpinion 88-5
… Standard Oil v Agsalud , 633 F2d 760, affd 70 L ed 2d 75, 454 US 801, 102 S Ct 79). Therefore, it appears that "ERISA" …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli Releases Upper Manhattan Economic Snapshot
… number of jobs, businesses and people living in Washington Heights and Inwood have reached record levels, but low … “It’s exciting to see the gains that the Washington Heights and Inwood neighborhoods have made so far,” said … is invaluable to promoting economic growth in Washington Heights and Inwood. This report will help us better address …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across … or local municipalities, and the State’s Environmental Conservation Law requires dam owners to operate and maintain … To determine if the Department of Environmental Conservation DEC is adequately regulating dam owners across …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… highlighted in a report . DiNapoli launched FSMS in 2013 to evaluate local governments’ financial indicators, … The system’s fiscal stress scores provide an early warning to local officials about potential fiscal issues and give the … for local governments so they can take corrective action to avoid problems down the road,” DiNapoli said. “The fact …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating surpluses occurred … plans or a written fund balance or reserve policy in place to guide the board’s decisions regarding appropriate fund …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsFederal Employees in New York State – Federal Funding and New York
… more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … 1 – Numbers of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateState Agencies Bulletin No. 2432.1
… The purpose of this bulletin is to inform agencies of limit changes implemented as part of the Federal SECURE 2.0 … of the SECURE 2.0 Act increases the catch-up contribution limit for eligible participants attaining 60, 61, 62, or 63 … or 50% more than the applicable catch-up contribution limit. Pursuant to IRS IR-2025-67, released on November 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actTransferring or Terminating Your Membership
… and contributions; or You transfer your membership to another public retirement system in New York State. If you … your decision and contact us with any questions you have. To apply for reinstatement to an earlier membership within NYSLRS, or for reinstatement …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… 2020 compared to February 2020 (jobs lost), at https://dol.ny.gov/current-employment-statistics-0 . 5 New York State … Labor Force Data – NYS , at https://statistics.labor.ny.gov/lslaus.shtm . 6 U.S. Department of Labor, Employment … Unemployment Insurance Rate Information , at https://dol.ny.gov/unemployment-insurance-rate-information (2022); U.S. …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueDivorce – New Career Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorce