Search
Norwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and one iMac that did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18State Agencies Bulletin No. 1369
… record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Background Pursuant to IRS … contribution amount will increase from $17,500 to $18,000 for 2015. An additional deferment is available to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1215
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $23,000 in 2013. An additional deferment is also available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $22,500 in 2012. An additional deferment is also available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department … oversight of the homeless shelters. In February 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a … and $61,287 in indirect costs. The objective of our follow-up was to assess the extent of implementation, as of May …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followWhat is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … plan, you will receive a monthly pension payment for the rest of your life. How Defined Benefit Plans Work … returns have covered 75 percent of the cost of pensions. With defined benefit plans, retirement assets are pooled, and …
https://www.osc.ny.gov/retirement/members/defined-benefit-planDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… revenue source, with $60 billion in tax liability paid by 10.9 million taxpayers in 2021. Despite the recession of … vast majority (87% in 2021) of PIT filers are residents; 10% were non-residents who only pay New York PIT on income …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycCollege of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … as airline baggage and travel agency fees. The mission of the College at Plattsburgh (College) is to prepare a …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesState Comptroller DiNapoli Releases School Audits
… officials did not seek competition for the services of 16 of 20 professional service providers who were paid $1.42 … supported and for appropriate purposes. However, the use of a debit card for some purchases prevented the claims …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… Department (SED): United Cerebral Palsy Association of the Rochester Area, Inc. Compliance With the Reimbursable … Auditors also questioned the appropriateness of $1,544 in costs for consultant services that did not … comply with bidding requirements. New York City Department of Finance : Controls and Accountability of Court, Trust and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsChanging Employers – Membership and Enrollment
… A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is considering a promotion to a … is generally not creditable in PFRS special plans. Members of PFRS should be made aware that a civilian or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersState Comptroller DiNapoli Releases Municipal & School Audits
… did not always perform a thorough and deliberate audit of claims before approving payments, and the treasurer paid … should not have approved 90 claims totaling $125,562. Town of Horseheads – Claims Auditing (Chemung County) The board did not conduct a thorough audit of claims to ensure that individual claims contained …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… been issued. State Education Department (SED): Volunteers of America – Greater New York Inc.: Compliance With the … not work in VOA-GNY's SED preschool programs. Department of Health (DOH): Medicaid Program: Improper Medicaid Payments … Medicaid payments were made for free vaccines and payments of the fee to administer the vaccines were not always …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Opinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … on the accumulation of points in another category. This is in response to your inquiry concerning the criteria, … of the mandatory language in this provision, we believe it is clear that the program sponsor has no discretion to alter …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215State Comptroller DiNapoli Releases Municipal & School Audits
… $94.4 million. This collectively reduced the effectiveness of managing the district’s financial condition. The board and … results during the audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million … financial operations. Financial reports submitted in six of the 22 months to the board were between 60 and 107 days …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsSelect Financial Management Practices at the Office of Transportation and Parking Operations
… About the Program Stony Brook, located on Long Island, is one of the four university centers operated by the State University of New York. As of fall 2019, about 26,800 students were enrolled. In addition to semester … Fees. These fees totaled about $1,453 per student for the fall 2019 semester. Stony Brook’s Transportation Fee …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsTuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions … by HESC. It is an entitlement program designed to help eligible students pay tuition charges in … Services Corporation should work with school officials to help ensure future compliance with the eligibility …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsState Agencies Bulletin No. 1101
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 PEF Deficit Reduction Plan. … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … 16L/17C, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requests