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Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42DiNapoli Releases February State Cash Report
… totaled $67.3 billion through Feb. 28, a decline of $481 million or 0.7 percent from the same period last year, … totaled $673 billion through Feb 28 a decline of $481 million or 07 percent from the same period last year …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… but a great deal of work remains and financing these capital investments over the next 20 years will be difficult, … DiNapoli’s report found that despite $90 billion in capital investments since 1982, the MTA has not restored the … funding it has sought and because cost overruns on large capital projects siphoned off resources that could have been …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionState Agencies Bulletin No. 1621
… age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $24,500 in 2018. An additional deferment is also available to SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1695.1
… This bulletin supersedes Payroll Bulletin 1695 Purpose To inform agencies of OSC’s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits Affected CUNY … To inform agencies of OSCs annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPension Payment Options
… for retirement , you’ll choose from several options, all of which provide you with monthly pension payments for the rest of your life. The Single Life Allowance provides the maximum … death. If we have a court-ordered DRO on file, the terms of the DRO will supersede any other designations. Deadlines …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsSouthwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… would be inconvenient but not result in financial loss or damage to public credibility. Examples include … are essential for effective patch management (see Area #6 – Patch Management) and software licensing compliance. 10 … periodic physical inventories. 9 Education Law Sections 2-d(5)(e), (f); 8 NYCRR 121.2(c) 10 Software typically comes …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfOpinion 2000-17
… AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… require the entities administering tax check off funds to improve efforts to spend dedicated contributions within the year they were made and report how the money was spent to the public and state officials. “New Yorkers have … require the entities administering tax check off funds to improve efforts to spend dedicated contributions within …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsOpinion 2006-4
… the amount insured under provisions of the Federal Deposit Insurance Act 1 must be secured in accordance with General … with which the money is being deposited or invested) whose commercial paper and other unsecured short-term debt … subsidiary of a holding company, whose holding company's commercial paper and other unsecured short-term debt …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Sales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales … those with no physical presence in the State, have done so. The audit covered vendors with a Certificate of Authority …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesService Credit for Tiers 2 through 6
… you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn service credit for your paid public employment with a … employer. You may also be able to receive additional service credit for public employment before you became a …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Opinion 88-38
… in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state … or fraudulent personal income tax refunds from being paid so far in 2017 …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… Objective To determine the extent of implementation of the 11 … About the Program Hospice is a program that provides care to terminally ill individuals, with a focus on easing … recipients elect hospice care, they waive their right to use Medicaid for curative services and a hospice …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying … returns. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state … or fraudulent personal income tax refunds from being paid so far in 2016 …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds