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Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction amount. The page also … balance once there are six or fewer outstanding payments left. To access the Loan/SCP Deduction page and view …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… 2015 totaled approximately $4.5 million. Key Findings Time and attendance records are not submitted by all employees, … procedures that include individual employee time recording forms. The forms should provide detail about the … adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Comptroller DiNapoli Releases Municipal Audits
… the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville Volunteer Fire Company . “In … when procuring goods and services. Cincinnatus Fire District – Internal Controls Over Financial Operations … activity is properly recorded and reported and that district moneys are safeguarded. Although the board has …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Officials did not ensure that computers were free from malicious software. In fact, two malicious software … and district officials did not adopt realistic budgets or maintain reasonable levels of fund balance. However, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you should submit an adjustment report using … a single record or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an adjustment that will result in zero days worked for the member, you must submit a paper …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsInternal Controls Over Selected Financial Operations
… 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEfficiency of Warehouse Space
… of warehouse space used by State agencies. At the start of the Initiative, a survey was issued to all State …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceDiNapoli: Tax Cap Below Two Percent
… Property tax levy growth for local governments with fiscal years closing Dec. … to the tax cap,” DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could … the COVID-19 pandemic. The 1.56 percent allowable levy growth factor for the 2021 fiscal year is the first time …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … stolen and dreams deferred. Across our country, Americans of all backgrounds are demanding real change. Acknowledging … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling $224,683. We also … totaled $31,269. In total, we examined $1,293,461 of the College’s travel payments. Key Findings We found that the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as … for school districts will be capped at 126 percent for the 201718 fiscal year according to data released today by …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, … with RCM requirements. For the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the … reported by CES on its CFR for the fiscal year ended June 30, 2015 that were ineligible for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualAdministrative Hearings
… benefit or retirement service credit, you are entitled to an administrative hearing. If you are denied a benefit, you … are currently being conducted virtually using Webex, an online tool that allows users to host or participate in … An overview of the NYSLRS Hearing Administration Bureau …
https://www.osc.ny.gov/retirement/members/administrative-hearingsDetails About the Audit Process
… from the earliest stages to the final report. It describes what auditors look for and their professional auditing … Law, and General Municipal Law. Please advise audit staff if information they have requested is confidential, as we … your perspective on our findings and recommendations. What Happens After We Receive Your Response? Once we receive your …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… in accordance with various sections of NYS Vehicle and Traffic Law. 31305 Yes Civil Fees Fees collected in … felony and misdemeanor infractions. 31404 Yes Vehicle and Traffic Fines collected for traffic law violations. 31403 Yes Mandatory Surcharge – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOther Bulletin No. 80
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityOpinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by …
https://www.osc.ny.gov/legal-opinions/opinion-89-16SUNY Bulletin No. SU-386
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … Bulletin G-1046 , issued 12/24/2025, excludes the State University of New York (SUNY) since they maintain their own … and at what rate. SUNY has chosen to implement the 2026 minimum wage rates consistent with the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… Purpose: The purpose of this bulletin is to inform State University Construction Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … Bulletin G-1046 , issued 12/24/2025 excludes the State University Construction Fund since they maintain their own …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityOpinion 99-15
… to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing … real property tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties … real property tax exemptions when property not served by water or sewer system) WATER SUPPLY AND DISTRIBUTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-15