Search
Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… have received if you had continued to contribute at the full rate. Tier 5 Members As a Tier 5 member, you are …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementJericho Union Free School District – Acceptable Use Policy (2022M-194)
… office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were … regulations are developed, to provide guidance for business office staff that defines acceptable Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… DiNapoli announced today his office stopped $21.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds … that were linked to unscrupulous tax preparers filing false returns. Other popular scams include using questionable …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… control over the activities of the TBTA. Municipal Bond Bank Agency (MBBA) The MBBA was established for the … real property loans. The SONYMA uses proceeds of its bond sales to purchase existing mortgages from banks on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… policy. Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Accounts Payable Advisory No. 65
… be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal year-end, and emergency payments. For these circumstances, agencies should review the guidance … on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Opinion 2004-3
… was applicable to all municipalities. This paragraph is now contained in Article VIII, §11(a) and is applicable only …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… other things, the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. required to … smaller local governments or school districts, but may be too time-consuming for larger units. More labor-intensive …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesSUNY Bulletin No. SU-160
… immediate recall, and who must be prepared to return to duty within a reasonable period of time. In the event the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … during the third quarter of 2015. The State Comptroller's office chairs the Securities Coordinating Committee which … full forward calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf . … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… and their respective public authorities. All borrowings are scheduled at the request of the issuer and done pursuant … programs. The fourth quarter new money borrowings are expected to include the following: Dormitory Authority … tax) for the month of October. Refundings or reofferings are currently being contemplated by: New York City, the …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterPublic Health – 2022 Financial Condition Report
… the federal government. In New York, the program is known as the Essential Plan. It is available to individuals who are …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthOpinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of the fund for "anticipated judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… the state. Support research and extension services for the development and adoption of climate change resistant crops …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract … was issued on August 20, 2010, examined whether Educators for Children, Youth and Families, Inc. (Educators) … Children and Family Services (OCFS) under grant contracts for the period July 1, 2002 through June 4, 2008. New York …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198