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State Comptroller DiNapoli Releases Municipal Audits
… AIDA officials did not conduct policy-required site visits in 2023 and 2024. As a result, the board and AIDA …
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
… According to the U.S. Bureaus of Labor Statistics and Economic Analysis, there were more … in New York, and is likely to decrease in 2025 as a result of federal actions to downsize the federal workforce. Figure 1 – Numbers of Federal Government Civilian Employees: New York, 2000 - …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateState Agencies Bulletin No. 2432.1
… contribution limit was increased to $11,250.00 for 2026. Beginning January 1, 2026, Section 603 of the SECURE 2.0 Act requires that … upon reaching the applicable annual IRS limit. Effective Dates: Some changes resulting from SECURE 2.0 Act took effect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actMohawk Valley Faces Challenges But Bright Spots Exist
… lost some industries and employers over the past couple of decades, but modest increases in food processing, … Utica and Rome." The report examines the counties of Fulton, Hamilton, Herkimer, Montgomery, Oneida and … the largely rural area is home to just over 2 percent of New York state's population. Oneida County (231,332) is …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existTransferring or Terminating Your Membership
… Tier Reinstatement Tier Reinstatement is a method of restoring a membership that has been terminated. For Tier … membership terminates when: You have less than five years of service credit and have not worked in covered public … for at least seven years; or You have less than ten years of service credit, leave public employment for at least 15 …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… 2021 report , New York’s UI fund did not have sufficient funds to pay the surging claims, and began to borrow from the … York is one of only seven states or territories with UI funds that continue to be in debt to the federal government, … (UTF) since May 2020 when its UI fund initially ran out of funds for paying benefits. The loan balance reached as high …
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/divorceState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to … New York is facing great opportunities and challenges in the year ahead The Governor has put forth an ambitious agenda to move our state forward while renewing …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… "New York is facing great opportunities and challenges in the … New York is facing great opportunities and challenges in the …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsFiscal Stress Monitoring System Statistics
… annual financial data with OSC in time to receive a score for local fiscal years ending (FYE) in 2024. Included … did not have three consecutive years of data) to receive a score. Lastly, selecting a county on the map will display the …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… initial report, issued on December 23, 2010 found that the Port Authority generally did not follow required procedures … of vehicles and heavy equipment was justified. In a random sample of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained … entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report … plan for the Program. The New York State Department of Civil Service (Department) contracts with United …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… included in our initial audit report, Criminal History Background Checks of Unlicensed Health Care Employees … safeguard patients through requests for required criminal history background checks when hiring unlicensed persons in … Audit/Report of Interest Department of Health: Criminal History Background Checks of Unlicensed Health Care Employees …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … not document another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of … did not always document scheduled sessions, particularly when students were habitually absent. Therapists did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andTown of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston Town officials provided adequate oversight of the water funds financial operations
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … totaling approximately $588,000 were paid without evidence of being audited or reviewed by the Village Board (Board). 64 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured … and accurately calculated. Key Findings The Board of Education (Board) did not always ensure non-instructional … or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152