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Restrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are … members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsCayuga County – County Bridge Maintenance (S9-13-4)
… This Department includes a Highway Superintendent and a senior engineer technician who are directly involved with the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was … The Library serves more than 16,000 community members and is governed by an elected five-member Board of Trustees. … Board spent $8,500 for travel that may not have been for official Library business. The Board did not implement …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Mission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of New York is achieving its performance measures and properly reporting on the results. The audit covers from January 1, 2010 through … To determine whether the Dormitory Authority of the State of New York is achieving …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresAccounts Payable Advisory No. 53
… and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and procedures for processing general … addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersSUNY Bulletin No. SU-324
… Purpose: The purpose of this bulletin is to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesVillage of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1VI.2.B Policies/Laws – VI. Budgets
… Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase … in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsXI.17 Protest Procedures – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest … The purpose of this section is to summarize the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Examines Faltering LinkNYC Program
… Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access to high-speed internet, known as LinkNYC, prevented the program from achieving its goals of bridging the digital … how New York Citys DoITT failure to hold accountable the developers of the citys ambitious program to expand …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… resolutions called on the companies to assess the impact of regulatory and technological efforts to mitigate climate … 2010 levels), entailing a United States target reduction of 80 percent. DiNapoli's Sustainable Investment Program … Investment Program. The low emissions index is one of the key pieces of the program's multi-pronged approach to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsState Comptroller DiNapoli Releases Municipal & School Audits
… using an RFP process to contract the CPA firm’s services for the annual audit or an engagement letter with the CPA … 2020 through 2024 fiscal year AFRs and the last filed AFR, for fiscal year 2019, was filed 122 days late. Steuben County … not ensure that district assets were properly accounted for and safeguarded, including 19 assets totaling $33,009 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionIthaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318New York State Employees and Federal Funding – Federal Funding and New York
… is funded through a variety of means, including state taxes, fees and federal funding. The New York State Division … is funded through a variety of means including state taxes fees and federal funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingDiNapoli Statement on Governor's Veto of Transparency Legislation
… bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions about … sponsors, Senator Cooney and Assemblywoman Solages, to keep pushing for it and keep taxpayers informed about …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mOperational Advisory No. 36
… account category to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes