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Lapsing Information for State Agencies
… Guide to Financial Operations (See Chapter XVII, Lapsing …
https://www.osc.ny.gov/state-agencies/guidance/lapsing-information-state-agenciesDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2025* May 30, 2025 June 29, 2025 April 1, 2025 August 28, 2025 September 27, 2025 July 1, 2025 November 27, 2025 December … May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, 2026 November 27, 2026 December …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaFinancial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitContacts for Audits and Reports
… Maldonado Nadine Morrell Heather Pratt Kenrick Sifontes Office of Operations, Division of Contracts & Expenditures … for Division of State Government Accountability and Office of Operations …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsPreparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll find guidance on preparing for retirement, including topics … to take. When you’re ready to apply for retirement, you can do everything online. Learn about what you’ll need to …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal … Retirement System (ERS) will decrease from 15.3 percent of payroll to 14.9 percent of payroll. The estimated average … security." The investment rate of return was 11.48 percent as of March 31, 2017, the end of the fiscal year for the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… New York State Comptroller Thomas P. DiNapoli today urged … the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better Life Experience … of Americans including veterans and folks who were hurt on the job. We can't keep these folks out of the program …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesTown of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… School District (District) officials sought competition for the purchase of goods and services not subject to … District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not: Seek competition for the services procured from five professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s taxable income for … misreported for prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish … provide adequate training to users. Periodically update the IT asset inventory. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Congregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of … March 7, 2017. Background The New York City Department for the Aging (DFTA) is the City agency primarily responsible for addressing public policy and service issues for the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderly