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About this Report – 2022 Financial Condition Report
… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Akron – Selected Financial Activities (2016M-133)
… The objective of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and … was approximately $6 million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven … development of long-term solutions. Key Recommendations Bill both water and sewer customers based on accurate meter …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Internal Control
… for Internal Control in the Federal Government (Green Book) Provides a framework that incorporates the increasing …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlState Agencies Bulletin No. 2249
… In addition, OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… estimated value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterTown of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, administering benefits for … NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees … NYSLRS the New York State and Local Retirement System combines the Employees Retirement System …
https://www.osc.ny.gov/retirement/about-nyslrsUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityNotification of Employee’s Retirement – When Employees Retire
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirementWillsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Division of Housing and Community Renewal Bulletin No. DH-58
… Chapter 49 of the Laws of 2008, Article 8, Section 131.6 and the 2007-2011 negotiated agreement between the State of … range Sal at or above job rate Agency Actions - Pay Period 15 Payment will not be processed automatically for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedCUNY Bulletin No. CU-681
… Purpose The purpose of this bulletin is to inform agencies of raise eligibility and automatic … salary. Note: The eligibility for the salary increase is based on the employee's salary on the day prior to the … and end dates should be specific to the dates an employee is in the eligible position (Annual or HRY). Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalState Agencies Bulletin No. 1609
… Purpose To provide agency instructions for processing the 2017 CSEA DMNA Uniform Maintenance … Relations (GOER) memorandum dated 10/02/17 provide for a Uniform Maintenance Allowance. Effective Date(s) The … Works full-time in an eligible title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1609-2017-uniform-maintenance-allowance-employees-division-military-andWage Subsidy and Transitional Employment Programs
… April 1, 2011 through November 18, 2015. Background The federal Temporary Assistance for Needy Families (TANF) … opportunities to needy families by granting states the federal funds and flexibility to develop and implement their … to the State to support the Wage Subsidy Program (WSP) and Transitional Employment (TE) program. For State fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help … of 120 minutes of PE during the course of five classes per week. For grades 4-6, the requirement is 120 minutes of PE during three classes, unless the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesSUNY Bulletin No. SU-243
… Purpose To provide agency instructions for processing the 2016 … 11/30/16 (Administration PP17L Pay End Date) are eligible to receive the one-time lump sum bonus payment. Bargaining … above criteria on 04/30/16 whose employment expired prior to 07/01/16 are eligible for the payment if they are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the … authorities. Key Findings Frequently, Dr. Ahmad’s medical records did not meet the minimum standards to support … his Medicaid claims. Our review of a sample of Dr. Ahmad’s medical records found that they contained inadequate and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingState Comptroller DiNapoli Releases Municipal Audits
… – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not … County) The justices did not always ensure money due to the court was collected, deposited, recorded and reported … the auditors’ review. In addition, officials did not have a written contract with the town’s IT provider that …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-audits