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State Comptroller DiNapoli Releases Municipal Audits
… not receive $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll … for these duties. As a result, auditors determined that district officials made payroll calculation errors totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … Did Monroe 2Orleans Board of Cooperative Educational Services Monroe 2Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Agencies Bulletin No. 2005
… State Agencies Bulletin No 2005 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2006
… Purpose: The purpose of this bulletin is to provide information and processing … must use the overtime factor of .00120 in the calculation when submitting any payments using Earnings Code OTO – OT … and the original Hours/Units/Amount as a positive value. Retirement Information: Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainDebt – 2022 Financial Condition Report
… over the next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances … service otherwise due during SFY 2022-23 through SFY 2026-27 was prepaid or defeased in SFY 2021-22. Prepayments …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Audits
… Office for People With Developmental Disabilities (OPWDD): Compliance With Jonathan’s Law (Follow-Up) (2020-F-26) An …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsCost-of-Living Adjustment – Special 20- and 25-Year Plans
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … a pension payment option that pays a lifetime benefit to your beneficiary and if the beneficiary is your spouse, …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentCost-of-Living Adjustment – Forest Rangers Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … retired for ten or more years; or Receiving a disability pension for five or more years. When you die, if you selected …
https://www.osc.ny.gov/retirement/publications/1864/cost-living-adjustmentCost-of-Living Adjustment – State University Police Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … retired for ten or more years; or Receiving a disability pension for five or more years. When you die, if you selected …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentCost-of-Living Adjustment – Regional State Park Police Plan
… and the beneficiary is your spouse, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentSullivan County Community College – Information Technology (2017M-123)
… Community College is part of the State University of New York system. The College is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did … did not know if Town vehicles and fuel were only used for Town business. Officials did not: Maintain adequate and … vehicles including the justification or rationale for assigning them. Review fuel usage to monitor and identify …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. Issue …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Tier Status – Article 14 Benefits
… depending on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusStatistical and Information
… fire district and joint activity in the State. This data is comparable to the data that appears on the Open Book …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… your employer reports your earnings and time worked to NYSLRS. The process for reporting time worked by elected … and appointed officials who: Are members of NYSLRS; and Do not participate in an employer’s time-keeping system that … for more information and a schedule of due dates. If you have questions, we may have answered them already on our …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewState Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxColumbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353State Agencies Bulletin No. 1104
… 18, 2011 Background The master file is created after the confirmation of each pay cycle and contains employee … Length Bank Code Char 9 Account Type Char 1 Deposit Amount Number 11 These fields will be displayed in this order up to eight times depending on the number of direct deposit accounts an employee has on their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-data