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City of Mechanicville – Separation Payments (2025M-59)
… separation payments were accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When … and limit financial losses for the City. From January 1, 2022, through September 30, 2024, the City employed 98 people …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59State Comptroller DiNapoli Releases Audits
… requirements. Department of Health – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations … premium for the recipient, and must submit encounter claim data as evidence of the delivery and any other … of the questionable claims identified have not been reviewed, and DOH has not followed up with the 10 MCOs …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Greenwich Central School District – Claims Auditing (2016M-37)
… is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Town of Seneca Falls - Financial Management (2018M-266)
… report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed and provided oversight of the Town’s financial operations. … total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266State Comptroller DiNapoli Releases Municipal Audits
… County) Village officials did not ensure the chief water operator procured all goods and services in accordance with … of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsGranville Central School District – Fund Balance (2016M-114)
… December 31, 2015. Background The Granville Central School District is located in the Towns of Granville, Hebron … Granville Central School District Fund Balance 2016M114 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Military Service Credit
… credit depends on which section of the law applies in your case, and in some circumstances there is no cost. Once we …
https://www.osc.ny.gov/retirement/members/military-service-creditRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Agencies Bulletin No. 2183
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $22,688.85. Affected Employees: … PayServ to reflect the pensionable overtime earnings limit for 2024 of $22,688.85 for Tier 5 ERS members. Questions: … agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $2268885 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 1973
… 5 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesState Agencies Bulletin No. 1791
The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System ERS members for calendar
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesState Agencies Bulletin No. 2294
… overtime earnings limit for Tier 5 ERS members for calendar year 2025 is $23,369.51. Affected Employees: Employees who are … effective January 1, 2010. This amount increases each calendar year thereafter by three percent (3%). Effective … overtime earnings limit for Tier 5 ERS members for calendar year 2025 is $2336951 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340State Agencies Bulletin No. 2404
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … limit for Tier 5 ERS members for calendar year 2026 is $24,070.60. Affected Employees: Employees who are Tier 5 … The purpose of this bulletin is to notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Maximum Number of Reportable Days – Enhanced Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 … The maximum number of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysMaximum Reportable Days – Legacy Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysState Agencies Bulletin No. 2089
The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $2202801
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023State Comptroller DiNapoli Releases Audits
… State Education Department (SED): Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed … York State Comptroller Thomas P. DiNapoli. "The actions of certain Tonawanda housing authority employees are … to this community." The authority, located in the city of Tonawanda in Erie County, manages a 257-unit apartment …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authority