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Reporting Regulation for Elected or Appointed Officials

… subdivision, any elected or appointed official who is not paid hourly or does not participate in an employer’s time … For each elected or appointed official who is not paid hourly or does not participate in an employer’s time …

https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials

New York City’s Uneven Recovery: An Analysis of Labor Force Trends

… in the nation overall (14 percent). Two years later, as of March 2022, the City has recovered less than 71 percent of … not seasonally adjusted. Sources: NYS Department of Labor, Current Employment Statistics; OSC analysis The nation has … (59.0 percent). These industries employ significant numbers of workers in STEM (science, technology, engineering …

https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trends

Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)

… prior authorization to work overtime, Town officials do not have adequate assurance that the hours submitted by …

https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324

Hughsonville Fire Company – Financial Activities (2014M-201)

… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201

Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)

… during the preceding fiscal year or hire an independent auditor to conduct the audits. … The purpose of our audit was …

https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-and

City of Yonkers – Budget Review (B18-6-7)

… taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

City of Glen Cove – Budget Review (B7-14-16)

… that might not be realized. The general fund budget does not appropriately budget and recognize the financing of …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

Comptroller DiNapoli Releases Municipal Audits

… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

Credit for Previous or Military Service – Regional State Park Police Plan

… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …

https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-service

Credit for Previous or Military Service – En-Con Police Officers Plan

… You may be able to obtain credit for your previous public employment or military service. It is very important … employer before that employer elected to participate in the Retirement System. Service Before Your Date of … information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-service

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . … (Fund), the boiler inspection program and the asbestos abatement program. We also determined the Department does not … a bill submitted for a legislative change in the asbestos abatement fee structure, largely because its analysis of the …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… had not reconciled the cash and bank balances. The Board does not perform, or contract for, an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

City of Troy – Budget Review (B5-16-15)

… (CBAs) have expired and the 2017 proposed budget does not contain provisions for any potential increased costs …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

Administration of the Article 8-A Loan Program (Follow-Up)

… and making other needed repairs. We found that HPD does not verify the accuracy of building owner affidavits …

https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-follow

Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans

Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership

https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membership

Collection of Lease and Permit Revenues

… Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee …

https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues

Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits

XII.6.C Paying Prompt Contract Interest – XII. Expenditures

… XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe … on the overpayment rate established by the Commissioner of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of Taxation and Finance’s website for the most current …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest