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Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects lacked calculations of … stated in their applications. Key Recommendations Develop CBA ratios that provide for measurement of project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectRetiring Before Age 62 – Police and Fire Plan
… reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62How the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … if the employer is eligible to amortize or required to make a graded payment. If the normal contribution exceeds the … provided in November 2023 (for payment due by February 1, 2024), the interest rate for amounts you amortize will be …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up) (2023-F-11)
To assess the extent of implementation of the four recommendations included in our initial audit report, Benefits Advisement Services for Individuals With Disabilities Seeking Employment (2020-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f11.pdfExamination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved were appropriate , and if DOL recouped overpayments based on current and prior year … The objectives of our examination were to determine if payment requests and payments DOL approved were …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportOpinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL … public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Comptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… and sentenced to 1 ½ to 3 years in state prison by the Honorable Elizabeth Foley in Kings County Supreme Court. …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to … 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability benefit). The …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentXIV.15 Updating Agency Contacts – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The Office of the State Comptroller’s (OSC) … maintains agency contact information for various audit and operational purposes. The OOO requires all agencies to … current by updating contacts within two weeks of a change and verifying contact information bi-annually to ensure it is …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsLimitations – State Police Plan
… in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 … in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsExamination of Unemployment Insurance Willful Overpayments
… was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment … An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered … We found NYDOL did not consistently assess penalties in accordance with law and/or NYDOL procedures resulting in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9NYSLRS Announces Employer Contribution Rates for 2024-25
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System … Fiscal Year (SFY) 2024-25. Employers’ average contribution rates will increase from 13.1% to 15.2% of payroll for the … one of the strongest pension funds in the nation, and the rates announced today will help ensure that public workers …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Opinion 90-54
… the eligible beneficiary defined as a surviving spouse who has not renounced survivorship rights in a separation …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. … Herkimer County Industrial Development Agency HCIDA Board and officials properly approved and monitored projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringDiNapoli: State Contractor Failed to Pay Prevailing Wages
… contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide its non-compliance with state law by … state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… The critical role farms play in New York cannot be overstated, both as an … engine for their communities and an essential part of our food supply system. They employ thousands of people … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farms