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Tier 6 Defined Contribution Plan Option
… Employees newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit … plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement System. In addition, …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Mount Pleasant – Financial Condition (2013M-303)
… the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… plan in place there is an increased risk that Town data, hardware and software systems may be lost or damaged by … access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event that private …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review team can issue. …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … may not be detected or corrected. For access to state and local government spending and more than 50,000 state contracts, visit www.openbooknewyork.com . The … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library Operations (Nassau County) The board has not … of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… Attorney General Eric T. Schneiderman today announced the arrest and arraignment of Gail E. Cesternino (46), for … Attorney General Eric T Schneiderman today announced the arrest and arraignment of Gail E Cesternino 46 for allegedly …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of Hebron , … and four recommendations were partially implemented. Hamburg Industrial Development Agency – Project Approval and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Opinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … The attorney should also recuse him or herself from any matter affecting his or her law firm, with those functions … services for private clients in relation to any matter before any town agency for which the town attorney …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to Location Pay (LOC and LMH) in the Additional Pay page for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … were not implemented, and one was no longer applicable. New York City Department of Youth & Community Development … four were partially implemented and two were implemented. New York City Civilian Complaint Review Board (CCRB): …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Further, they did not research publications or attend free training that was available to assist them in their …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Contract and Payment Actions in April
… for charges, and improper payments. More information on these contracts and payments is available at … equipment at Stony Brook University. $1.2 million with Coastal Charter Service Corp. for charter bus services for … $13.8 million with McLaughlin Construction Corp. for highway rehabilitation and ADA compliance work along I-290 in …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
New York State Comptroller Thomas P DiNapoli today announced that a majority of voting shareholders supported the New York State Common Retirement Funds request that HR Block disclose its spending on political activities
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases School Audits
… District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … to meet cash flow needs during the 2014-15 fiscal year. West Seneca Central School District – Financial Condition … School District Glens Falls Common School District and the West Seneca Central School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Higher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State … nationwide in spring 2022 according to the National Student Clearinghouse. Online course enrollment for the State … According to the Federal Reserve, the average balance for student loan borrowers in the State grew by 16.8 percent from …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education