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Town of Benson – Financial Condition (2013M-77)
… realized negative fiscal trends in its general and highway funds over the past several years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
… Town’s increasing expenditures. The Board did not consider historical actual results when adopting its budgets from … process to ensure adopting realistic budgets based on historical data. Ensure that moneys are repaid to the town-wide general …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterSUNY Bulletin No. SU-235
… Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for April 2016. … Agency Actions Prior to processing, agencies must complete a roster identifying employees who will receive April 2016 … in effect on the Earnings End Date. For employees who had a change reported on the Job Data page, since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andOpinion 91-7
… authorizing a contract to provide such services for only a portion of the town, it is our opinion that a contract … Town Law, a town may provide for general ambulance service only in the context of a fire protection contract. Under … district may contract to receive general ambulance service only in situations in which the fire district receives fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … on a town-wide basis or in an ambulance district, may fix a schedule of municipal fees or charges to be paid by … use of those services. Absent action by the town board to fix such a schedule of fees or charges for the services to be …
https://www.osc.ny.gov/legal-opinions/opinion-98-9CUNY Bulletin No. CU-718
… biweekly earnings plus any additional salary factors (i.e. the daily rate), not 10% of the overpayment total. OSC … Security benefits to the Social Security Administration (SSA). PayServ does not include this information, OSC will be … to OSC for inclusion on the Special Wage Payment report to SSA. This report will be submitted to SSA after the close of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveCaton No. 1 Fire District – Financial Oversight (2013M-262)
… 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash … paid in 2012 disclosed that 10 totaling more than $31,000 did not include sufficient supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Dunkirk – Community Development Block Grant Management (2012M-146)
… purpose. In addition, they have made nearly $400,000 in loans that are unsecured and lack the most fundamental paperwork, such as a …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several pension payment options, all of which … Members in certain circumstances (for example, members who have recently transferred a membership to NYSLRS) may not be …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionState Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … Information on three categories of State authority contracts is displayed …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyCUNY Bulletin No. CU-523
… instructions for processing the CUNY Health Benefits Buy Out Waiver Program. Affected Employees Eligible CUNY … who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-523-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-566
… of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of the appropriate … Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderState Agencies Bulletin No. 1489
… Elements Special Withholding Tax Status: Select “Non-resident Alien. Tax Marital Status: Single Withholding … See IRS Publication 519 for guidance.) Under Tax Treaty/Non-Resident Data Delete the “Eligible Income Code” Change … Independent (and Certain Dependent) Personal Services of a Non Resident Alien Individual) Effective Date and/or Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsComptroller DiNapoli Releases Municipal Audits
… Management District , Town of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water … worked that were unsupported by time records. Plattsburgh Housing Authority – Tenant Rents (Clinton County) The … Waste Management District Town of Guilderland Plattsburgh Housing Authority Town of Salem and the Westbury Water …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Purpose of Audit The purpose of our audit was to examine purchases from selected vendors for the period … the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five members. The School’s … from qualified vendors rather than from one who is buying the items from another vendor and reselling them at a …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235