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State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… City’s 2024 budget increased spending to address growing demand for services using stronger than expected revenues and remaining federal pandemic aid. “Significant risks are on the horizon, however. Unbudgeted costs for housing asylum … policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances

State Agencies Bulletin No. 1973

… 5 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees

Nyack Union Free School District – Network User Accounts (2021M-113)

… computer acceptable use policy. Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113

Albany Public Library – Leave Accruals (2015M-293)

… January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library … Albany Public Library Leave Accruals 2015M293 …

https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… Central School District (District) officials could achieve cost savings by offering health insurance buyout incentives and providing select … in-house. Key Findings District officials could achieve cost savings by: Offering an acceptable health insurance … Central School District District officials could achieve cost savings by offering health insurance buyout incentives …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized period, including any … or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a participating employer in the New York State and Local …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit

Village of Palmyra - Financial Management (2019M-94)

… [read complete report - pdf] Audit Objective Determine whether the Board … accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Westfield - Real Property Acquisition (2019M-119)

… the Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Geneseo Central School District - Online Banking (2019M-172)

… was limited. Provide information technology (IT) security awareness training to employees. In addition, sensitive IT … that officials and employees receive adequate IT security awareness training. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172

State Agencies Bulletin No. 1791

… pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2020 is … regarding this bulletin may be directed to the Payroll Retirement mailbox. … pensionable overtime earnings limit for Tier 5 Employee Retirement System ERS members for calendar …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employees

Town of Lloyd - Information Technology (2019M-36)

… for personal use. The Board did not provide IT security awareness training for employees who used Town IT assets. … with the acceptable use policy. Provide IT security awareness training to personnel who use IT resources. Adopt …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)

… determine if the Town established internal controls over water billing and collections for the period of January 1, … appropriations for 2013 totaled $2.1 million. Key Findings Water billing and collection duties were not fully segregated … and compensating controls have not been established. The water clerk could make adjustments to customer accounts …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Cornwall – Financial Condition (2014M-123)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

State Agencies Bulletin No. 130

… No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 for this … the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-program

Town of Knox – Internal Controls Over Payroll (2014M-35)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. Background The … The purpose of our audit was to examine the Towns internal controls over payroll for the period of January 1 2012 through August 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Lackawanna City School District - Tuition (2019M-59)

… was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Island Trees Union Free School District – Overtime (2016M-389)

… period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the … Island Trees Union Free School District Overtime 2016M389 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389

State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget

… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth appears … reserve levels are critical, as out year budget gaps and an uncertain economy create future fiscal pressure. “I am …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget

State Agencies Bulletin No. 2294

… earnings limit for Tier 5 ERS members for calendar year 2025 is $23,369.51. Affected Employees: Employees who are … Effective Administration paychecks beginning January 9, 2025 and Institution paychecks beginning January 15, 2025. OSC Actions: OSC will update PayServ to reflect the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025