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Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… operations, enforce the limited financial provisions in the Company’s bylaws, or adopt adequately detailed written … could go undetected and uncorrected, which could result in theft, waste and abuse of Company resources. The Treasurer … revenue collections (50 percent) totaling $9,849. In addition, although we determined that 21 check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16State Agencies Bulletin No. 2432.1
… contribution limit was increased to $11,250.00 for 2026. Beginning January 1, 2026, Section 603 of the SECURE … At this time, the SUNY 403(b) and CUNY 403(b) Plans have elected to be Deemed. OSC will systematically convert the … the Section 603 provision. Agency Actions: Agency payroll officers should continue to make updates to 403(b) deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actComparison of ERS Benefits
… System, who contribute 4% for all years of public service. See Tier 5 Member Contributions. 3% – 6% based on annual … Officers whose contributions are limited to 30 years). See Tier 6 Member Contributions. Retirement Age Full benefits … age 55 and 62 with less than 30 years of credited service (see Reductions for Early Retirement below). No benefit …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… globally. As a long-term investor, we want the companies in our portfolio to demonstrate a commitment to … by the Paris Climate Agreement , and issue a report in 2018 on any plans to achieve these targets. Corporate … Disclosure Project) identified the largest GHG emitters in the Fund’s portfolio. The Fund already has ongoing …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOther Bulletin No. 52
… OSC’s automatic processing of the Bargaining Unit, Benefit Program and Earnings Program change Affected Employees Payroll Bargaining Unit … Effective Date(s) The new Bargaining Unit Code, Benefit Program, and new Earnings Program will be set up with the … OSCs automatic processing of the Bargaining Unit Benefit Program and Earnings Program change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and … a potential revenue shortfall of approximately $15,000 in the first year of operation. Town of Busti – Taxpayer … did not properly budget or allocate approximately $135,000 in highway equipment purchases between the town-wide and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an … being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the by-laws; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were made from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Greene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … audit period. Key Findings GCIDA entered into contracts in which we believe former GCIDA Board members had prohibited … cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… and procedures to monitor the Microenterprise Development Loan Fund (MDLF) Program. Although the County’s contract with … of data and assets, including user access, a formal disaster recovery plan, and IT security awareness training … that address acceptable computer use, remote access, and disaster recovery and develop procedures which require that …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Opinion 89-47
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- … the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47How to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must … and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an … vendor to address any negative information. Things to keep in mind: Determinations must be made on a case-by-case basis. …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationXII.6.J Paying a Refund – XII. Expenditures
… fields listed in the following table provide the unique coding to use when processing a voucher for a refund. … of the individual receiving the refund. T302-STR-ADDR-2 TVOH-STR-ADDR-2 Address Line 2 T302-CITY TVOH-CITY City T302-STATE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central School … their money is being spent appropriately and effectively." Bronxville Union Free School District – Procurement … limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Madrid-Waddington Central School District – Financial Condition (2015M-347)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347