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Financial Condition and Selected Expenses
… racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates … operation deficits. Key Recommendations To calculate the results of NYRA’s racing-related financial operations, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping … The number of attacks targeting critical infrastructure in New York state nearly doubled to 83 in the first half of 2023 … State Comptroller Thomas P. DiNapoli. Estimated losses in New York from cyberattacks in 2022 totaled over $775 million, …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentState Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately re-levied, … rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all … discrepancies and update the capital asset records when exceptions were found in the June 2022 fiscal year-end …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should … who have been determined to be State employees under the guidelines contained in this Bulletin are required to be … been determined to be independent contractors under the guidelines contained in this Bulletin are required to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every … employee who is either: Covered* by an employer provided retirement plan; or An active participant for any part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020DiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at … officials need to brace for the lowest growth in their property tax revenue in the tax cap era,” said DiNapoli. … school districts, could be faced with zero growth in property tax revenue.” The tax cap, which first applied to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016State Comptroller DiNapoli Statement on New York City's November Budget Update
… since its last update in April 2022, including on Wall Street , the city is not yet projecting a further softening …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateCaton No. 1 Fire District – Financial Oversight (2013M-262)
… code of ethics during our audit, only a code of ethics template. The Board did not adequately segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Long Island Workforce Housing Act (2015-MR-4)
… for local government authorization to exceed existing residential density maximum levels. Developers can build the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… Helping Students Get Course Credit Credit Recovery Programs in School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDiNapoli Releases Municipal Audits
… were generally reasonable except for police special detail. However, the board underestimated revenues by an …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsLocation Service Providers
… are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been … and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can submit … provide an agreement ( sample Letter of Authorization and Fee Agreement ) that is signed by the owner and witnessed and …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersAccidental Death Benefit – State Police Plan
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and death benefits. … (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitForms and Resources – Reporting Elected and Appointed Officials
… and appointed officials. Record of Activities (ROA) Template This template allows officials to easily log their daily …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesAccidental Death Benefit – Special 20- and 25-Year Plans
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and death benefits. … (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitDiNapoli Announces State Contract and Payment Actions for July 2015
… on his commitment to added transparency via his Open Book New York website. Major Contracts Approved New York State Canal Corporation $150,000 grant to Buffalo Niagara Riverkeeper for the Paddlesport Launch …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded for the period January … monthly back reconciliations, but did not present them to the Board for review. The Board did not complete an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… the Company’s internal controls ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. … year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Solvay Union Free School District – Payroll (2017M-257)
… Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256