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State Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionRetiring Before Age 62 – New Career Plan
… who retire before age 62 will have their benefit reduced by the percentages shown below: Age at Retirement Percentage …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Ontario County) The authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash … the goods or services were received and the claims were for legitimate town purposes. Auditors commended town …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Oversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings … monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules … To determine if the New York City Department of Buildings DOB adequately …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyOpinion 93-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- … of the board of commissioners of a recreation district in commuting from their residences to the place where … be reimbursed as actual and necessary expenses. This is in response to your letter asking whether commissioners of …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Controls Over Transportation Services and Transportation-Related Expenses
Our audit objective was to determine whether the Office for People with Developmental Disabilities OPWDD has established adequate controls to effectively moni
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesCity of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Comptroller DiNapoli Releases School District Audits
… school officials did not obtain current proof of residency for all students. Officials also did not provide the board … Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and … also did not provide IT security awareness training for district employees. In addition, sensitive IT control …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… [read complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that … Period January 1, 2015 – December 12, 2025 Understanding the Audit Area A town board is responsible for ensuring that … for managing and controlling town finances and reduce the risk of misappropriation, theft or clerical errors that …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Recruitment Events
… Date Event Time June 6/25 Albany Career Fair - Klimb Four Points by Sheraton Albany 3 Mount Hope Way Albany, NY 12202 10am - 2pm Learn about opportunities to build a …
https://www.osc.ny.gov/jobs/eventsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… and the Western New York Maritime Charter School . “In an era of limited resources and increased accountability, … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … were reasonable and that fund balance was maintained in accordance with statutory requirements. Also, the district …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and … number of points to volunteers for participation in department responses nor accurately record volunteer … the library’s checking account before payments were made. In addition, the director had sole access to the library …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, according to New York State … "Sales tax collections are a crucial, yet unstable source of revenue for local governments," said DiNapoli. "The impact … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Oversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s … Values that local assessors and boards of assessors use to compute agricultural property assessments and the … New York Agricultural Districts Law was enacted in 1971 to protect and promote the availability of land for farming …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programBenefit Eligibility Assessment Process
… applicable policies and procedures, and whether the Office of Temporary and Disability Assistance's (OTDA) Fair Hearing … procedural revisions are necessary to reduce the number of hearings held, and to reduce the number of HRA determinations that are reversed at hearings. Fair …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-process