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Fillmore Central School District – Reserve Funds (2016M-386)
… fund balance for the period July 1, 2013 through September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Caroga – …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Releases Subway Ridership Dashboard
… to lose service or pay more for it. This online tool gives riders, the MTA, elected officials, transit advocates and … from the pandemic’s devastation.” "Public transit riders have powered New York's pandemic response and are hard … Danny Pearlstein, director of communications and policy, Riders Alliance . “Just as COVID exposed so many inequities, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardState Comptroller DiNapoli Releases Audits
… Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An initial audit …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent … related to its tangible capital assets should recognize a liability based on GASBS 83. Assets with possible asset … OBLIGATIONS GASBS 83 requires that recognition of the liability occur when it is both incurred and reasonable …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… and other requirements. By law, a village’s chief fiscal officer (CFO) is required to file an annual financial … office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and … date, and 76 villages (14%) had not filed as of Sept. 13, 2024. These 76 villages, with a total population of more than …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. Over the course of FY 2025, the city added nearly $3.9 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growState Agencies Bulletin No. 1992
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1828.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonXII.6.I Paying a Non-State Employee – XII. Expenditures
… are properly taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state government … When requesting the reimbursement of travel expenses the vendor/non-employee should complete the AC 3257-S Claim for … of $75 per night, or may use the receipted (Method 2) reimbursement rates described in Chapter XIII, Section 7 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeAccounts Payable Advisory No. 60
… If the contract expired, agencies must follow applicable New York State Finance Laws, including but not limited to, obtaining a contract amendment prior to payment. If the contract amendment does not require OSC approval, agencies must still …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Opinion 88-36
… on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county to purchase on … sheriff is subject to the rule of strict or absolute liability for the loss of public funds. Hence, liability …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Ordinary Death Benefit – Regional State Park Police Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, … requirements and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and your death is not … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. … EnCon …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have … to Retire Available PLS Payment Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the value …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentState Comptroller DiNapoli Releases School Audits
… audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District … process and provided adequate oversight. Quogue Union Free School District – Financial Condition Management …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal … – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits