Search
Monitoring of Construction Management
… for a contract valued at approximately $1.8 million, did not meet the criteria outlined in the Request for Proposals (RFP), yet this was not reflected in the Office’s evaluation and scoring. Three … contractor (non-MWBE) and therefore the WBE did not provide a commercially useful function. As a result, the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementComptroller DiNapoli Releases School Audits
… Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials have …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Opinion 88-3
… and immediately by the officer collecting the same to the chairman, and shall be paid by him into the uninsured … of towns and police justices of villages shall be paid to the state comptroller in accordance with the provisions of … fines collected by town and village justices must be paid to the State Comptroller (Justice Court Fund). Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Overtime Compensation – Legacy Reporting
… additional hours worked beyond one’s regular schedule and payment must be at a greater rate than one’s regular rate of … Safety Overtime page . The following are not considered payment for overtime: Standby pay; Inconvenience pay; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of the Educational Opportunity Program
To determine whether the State University of New York SUNY is adequately monitoring the Educational Opportunity Program EOP and if SUNY and the campuses are using EOP funding for allowed purposes The audit covered the period from July 2019 through December 2024
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 … to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … During the 2014 through 2018 fiscal years, municipalities with a fiscal year ending on Dec. 31 had their levy growth …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205More About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the … membership benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. For …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is conducted. We reviewed … Key Recommendations Review and approve all claims prior to payment to ensure that all claims have supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Key Findings Extra-classroom activity collections were not always deposited timely and student treasurers did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate extra-classroom activity policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … certiorari settlements and firefighter overtime. Develop a plan to maintain fund balance at a reasonable level. …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13State Agencies Bulletin No. 1767
Verification of Agency Return Address on Employee Form W2 Wage and Tax Statement for Tax Year 2019
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxChallenging a Determination – State Police Plan
… months of the initial determination. Anyone who has had a retirement benefit denied can request a hearing: Online: Sign … When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can be reached during the day. We will …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… your total unused, unpaid sick leave days by 260. Check with your employer to see if they offer this benefit. If you … if your pension calculation will improve substantially with 20 years of service credit, but you only have 19½, your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection … in revenue. Key Findings The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did not keep a complete and accurate account of all receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… to complete monthly bank reconciliations. The Board has not established adequate policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… the Treasurer provided to the Board. The Treasurer has not submitted the required annual financial reports to OSC … for the 2011 through 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or … exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override the limit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialState Agencies Bulletin No. 1514
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … the correct address prior to November 18, 2016 .There is a 30 character limit for the agency name field. Please ensure … along with the correct agency name/return address in the email. NOTE: Changes made to the agency return address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1514-verification-agency-return-address-employee-form-w-2s-wage-and-tax