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LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… than one million state and local government employees and retirees and their beneficiaries. It has consistently been …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterThe Ex-spouse’s Payments – Divorce and Your Benefits
… taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the prior calendar year. An …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. … which comprises five elected members. Actual expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 … plan on funding or using these reserves. The District’s retirement reserves balance of $310,000 was five times what …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsKing Center Charter School – Purchasing (2013M-215)
… was obtained. We reviewed 12 disbursements associated with three capital projects that totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Liberty Central School District – Budget Review (B4-13-4)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 2197
… agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the … direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be entered to credit the OSC … be delivered to the addressee will be returned to the agency. OSC will mail W-2s to the employee’s “home address” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… District Attorney Mary Rain and the New York State Police for their work on this case.” “By working with the town of … According to DiNapoli’s audit, Guyette recorded receipts for $115,045 in the Justice Court’s computerized database, … fighting public corruption and fraud against the state’s retirement system and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… agreement with the accuracy of the employees’ information on the forms. … South Colonie Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller … to pay full restitution. The missing money was uncovered in an audit and investigation by DiNapoli’s office. “Ms. … fine amounts to cover her tracks. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… an estimated +3.08%. “The rebound of the financial markets in recent months helped the Fund post positive results for … As of March 31, the Fund had 44.14% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Agencies Bulletin No. 231
… the Division of Criminal Justice Services (DCJS), except for employees of the City University of New York Effective … payroll deductions. OSC has established escrow accounts for these agencies. After the payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingEstablishing the Standard Work Day – Enhanced Reporting
… many as eight. In some circumstances, such as creating a new job title or changing the responsibilities or hours for an existing job title, you may need to establish a new SWD. Use our Standard Work Day Resolution for Employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayHiring Members with the Enhanced Report – Enhanced Reporting
… Hiring Existing NYSLRS Members or Retirees When hiring employees, it is … public retirement systems in New York State. If they are a NYSLRS member or retiree, you should ask them to provide their NYSLRS ID, if available. You would hire (not enroll) the employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … comprise five elected members and are separate from, and in many respects independent of, the Town Board. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Supervisor did not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for 2010 … online banking privileges because the Board failed to establish policies and procedures for online banking. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… resigned as the Almond town clerk in Allegany County in Spring of 2021. “This plea was accomplished based on the … effort and work of the Comptroller’s office, the NY State Police, and the Steuben County DA’s Office,” said … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer of the Frewsburg Central … pay for their extracurricular activities,” DiNapoli said. “I thank Chautauqua District Attorney Schmidt and his office …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-school