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West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Becoming Eligible for a Benefit – Police and Fire Plan
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to … when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to … when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitTown of Italy – Multiyear Planning (2017M-53)
… of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53DiNapoli Releases Rockland County Budget Review
… projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration … $10 million to be applied against the outstanding deficit. For access to state and local government spending and nearly … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewState Agencies Bulletin No. 130
… code 314 with 317) and adding negotiating unit 87 for this insurance program. Affected Employees Employees in Negotiating Units 02, 03, 04 and 87 Effective Date April, 1999 Processing by Jardine Group Services Jardine Group Services will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programLackawanna City School District - Contractual Services (2019M-23)
… contracts or agreements were on file for service providers. Payments to two service providers totaling $477,000 (10 percent) were not supported … Key Recommendations Ensure claims for payment from service providers are sufficiently itemized and properly supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Island Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New … Our state is facing great opportunities and challenges in the year ahead and New …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerLocal Sales Tax Data, Reports and Resources
… higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in … while collections in the counties and cities in the rest of the state experienced 3 percent aggregate growth. | … Sales Tax Collections Up 3.7 Percent in the First Half of 2025 July 2025 Sales tax collections for local governments …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesXVI.3.A Financial Statements – XVI. Financial Reporting
… ) Process and Document Preparation: Financial reporting is the process of communicating information concerning the … of governmental accounting and financial reporting is necessary. The minimum financial reporting requirements … supplementary information (Other than MD&A). MD&A, which is required supplementary information, should focus on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for … the campus President are affected. Background Chapter 263 of Laws of 2018 implemented the agreement between the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… on a monthly rental basis, subject to caps; when the cap is reached, the item is generally considered purchased and no … – cars, SUVs, trailers, trucks, and vans – used by 26 departments in their day-to-day operations. It also … Health – Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up) …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
… OF ACADEMIC YEAR SALARY (Round to the next higher week) 1 WEEK 2.67% 2 WEEKS 5.33% 3 WEEKS 8.00% 4 WEEKS 10.67% 1 MONTH 11.11% 5 WEEKS 15.00% 6 WEEKS 16.00% 7 WEEKS 18.00% 8 WEEKS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) … completed but not closed in the accounting records and bank reconciliations were not prepared monthly or properly … were communicated confidentially to district officials. West Webster Fire District – Financial Management (Monroe …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced the following school audits were issued. Amani Public Charter School – Purchasing and … and procedures, there is no assurance that the purchases were made in the most prudent and economical manner without … policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or approved as …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… and one was partially implemented. Office of General Services (OGS): Food Metrics Implementation (Follow-Up) … and for providing a Food Metrics Annual Report each year detailing these purchases. An initial audit report found that … in the Medicaid program and prevent improper payments for services rendered by providers who do not meet federal and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOpinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67