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Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and … procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt written multiyear … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Comptroller DiNapoli Releases School District Audits
… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… College and holds an MPA in Finance and Fiscal Policy from Cornell University. A photo of Siwo is available for download …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsNiskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218City of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes … file AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is … Note: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit advice statements. Agency Response Deadline Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… statements for the State of New York are prepared in conformity with generally accepted accounting principles … The procedures listed below have been developed in order to ensure a smooth transition when implementing a … issues involved as well as what information is required in order to comply. As part of the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… rights and data files, and correct errors. Although audit logs are available through the financial software, they are … Routinely generate and review the financial software audit logs to monitor user activity, including the potential threat …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Examination of Pitts Management Associates (PMA)
… administer future contracts to: Effectively monitor contractor progress. Verify whether deliverables are in … to certifying the work was completed. Safeguard against a contractor’s failure to meet contract requirements, such as monetary retainage, until the contractor meets the terms and conditions. Review the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… “Deborah Brink and Sheila Moseley allegedly schemed to exploit Brink’s mother’s death to line their own pockets,” … Judge Scott Volkman in Poughkeepsie City Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and is due back in court for arraignment on Jan. 28. The charges filed …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… will be held accountable, and my office will continue to partner with law enforcement to protect the pension fund. My …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsNYSLRS Announces Employer Contribution Rates for 2024-25
… contribution rates will increase from 13.1% to 15.2% of payroll for the Employees’ Retirement System (ERS) and from 27.8% to 31.2% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay retirement and disability …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25State Agencies Bulletin No. 1901
… contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA), … ID 49XXX) who routinely work on Interstate Routes within New York State (NYS), on NYS highway routes, or on NYS … all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … Budget reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid … Despite projections for healthy gains in tax receipts and continued growth in the economy the State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetStay Informed – Article 14 Benefits
… of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and information … dedicated to pre-retirement planning. Read your member newsletter, The Sentinel , for current retirement information …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedContributing Toward Your Retirement – Career Plan
… benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … first. These mandatory contributions are not annuity savings contributions and will not provide you with an … first. These mandatory contributions are not annuity savings contributions and will not provide you with an …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … first. These mandatory contributions are not annuity savings contributions and will not provide you with an … first. These mandatory contributions are not annuity savings contributions and will not provide you with an …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… bargaining agreement requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, … bargaining agreement requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … first. These mandatory contributions are not annuity savings contributions and will not provide you with an … first. These mandatory contributions are not annuity savings contributions and will not provide you with an …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirement