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Sky Light Center Inc. – Supported Housing Program
… Purpose To determine whether Sky Light Center, Inc. (Sky Light) … (OMH). The audit covered the period from February 1, 2007 to March 31, 2013. Background OMH's Supported Housing Program … for people with mental illnesses. The Program is designed to enable these individuals to live more independently in a …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programWage Theft Investigations
… timely and whether these efforts are successful in recovering funds for injured workers. Our audit covered … the Division conducts wage theft investigations on behalf of workers who file wage dispute claims against … unpaid wages, withheld wages, and illegal deductions. In 2013, the Division recouped nearly $23 million in wages …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and Town … being spent appropriately and effectively." City of Long Beach – Budget Review (Nassau County) The significant revenue … announced his office completed audits of City of Long Beach Town of Minisink Village of Tannersville and Town of …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Membership Milestones for Police & Fire Retirement System (PFRS) Members
… by certain job-related death and disability benefits. After 90 days of service credit, you are covered by a … A regular plan is based on age and years of service. After Retirement: After you retire and begin collecting a monthly benefit, you …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersIRS Pension Limitation – New Career Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Career Plan
… including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first … 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first … 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… including the New York State and Local Retirement System, may use in the calculation of benefits. It affects members … 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationIRS Pension Limitation – State University Police Plan
… 1, 2015) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1823/irs-pension-limitationVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… be sent in a single envelope to DTF-Treasury, but do not separate them in individual envelopes inside a larger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… leadership in helping local governments achieve their goals of sound financial management, property tax control, … Association of Towns thanks Comptroller DiNapoli and his team for their great work on this legislation. It will go a …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits to New York’s taxpayers for sales of properties below their fair market value.” ESD is a state … all real property it holds and full descriptions of properties that were disposed of. PAL also requires public authorities to dispose of properties for fair market value, with exceptions. When …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… system pump. For this type of fund, the authorization must state the estimated maximum cost of the specific item. Type … a defined "period of probable usefulness" (see New York State Local Finance Law Section 11.00). This type of capital … a town governed by the Suburban Town Law (see New York State Town Law Article 3-a). The fund may be used for a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Audits
… Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the … Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsRetirement System Membership – En-Con Police Officers Plan
… with the Office of the State Comptroller. Special Plan Coverage If you become employed as a police officer in … on or after January 1, 1987, coverage in this special plan is automatic. If you were employed as an En-Con police officer when this plan was enacted in 1986, you must have elected coverage by …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipLetchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… advances are repaid by the close of the year in which the loans were made. Establish formal, written policies and …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m