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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … with bus driver titles and five of 55 employees with food service titles. Except for minor deficiencies that we …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingNYS Common Retirement Fund Reports Third Quarter Results
… return in the third quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the three-month period ending Dec. 31, 2021, according to New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not … price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is … Supervisor also provided inadequate financial information to the Board, and failed to file the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.62%), private equity (14.75%), real estate and real assets (13.30%) and credit, absolute return strategies, and opportunistic alternatives (7.49%). The …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterOpinion 98-14
… as required in that section (see also Albany Area Builders v Town of Guilderland , 74 NY2d 372, 329, 547 NYS2d … a fundamental limitation on home rule powers ( Albany Area Builders , supra ). Where the State Legislature has clearly … Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be express …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Performance Based Bus Safety Program
… carriers to improve their operations. Under the Program, a carrier whose out-of-service (OOS) rate is less than 10 … only on vehicle components of greatest safety concern. A carrier whose OOS rate is between 10 and 25 percent is rated … such as implementing corrective action plans that the carrier must complete, imposing fines, and, when necessary, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… (Managers) must ensure that all services are provided in accordance with service provider agreements and that … and Tioga) were not monitoring service provider agreements in accordance with managements’ monitoring expectations. The … that, generally, the Departments paid each contractor in accordance with contract terms and each contractor …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1State Agencies Bulletin No. 1864
… and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Town of Ellicott – Justice Court (2015M-111)
… not adequately reconcile pending-ticket reports from the New York State Department of Motor Vehicles with current Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111NYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter of state … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the … their heights earlier in the year, but the Fund remains on a pace to generate solid returns overall,” DiNapoli said. … estimated value reflects benefits of $3.57 billion paid out to retirees and beneficiaries during the quarter. Its …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsGovernment-Wide Financial Data – 2021 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… participated in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star … to Internal Revenue Code Section 61, certain fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Agencies Bulletin No. 2162
… appear on the employee’s paycheck or direct deposit advice statement. PEF A letter will be sent by the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023DiNapoli: State Pension Fund Releases Annual Investment Return
… P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was -4.14% for the … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … P DiNapoli today announced that the New York State Common Retirement Funds Fund investment return was 414 for the state …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnGovernment-Wide Financial Data – 2022 Financial Condition Report
… of net assets applicable to a future reporting period); Liabilities; Deferred inflows of resources (the acquisition … between assets and deferred outflows of resources, and liabilities and deferred inflows of resources in three …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataState Agencies Bulletin No. 2063
… purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022State Agencies Bulletin No. 2278
… purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0