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Comptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal years. Furthermore, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Peconic Bay Community Preservation Fund (2023-MR-1)
… report – pdf] We also issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter … . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… $152,680 in unsubstantiated or unallowable costs to the state Office of Mental Health (OMH) including alcohol and a sunset cruise at a conference at the Montauk Yacht Club Resort & Marina, and more than $22,000 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseX.7.B Local Customers – X. Guide to Vendor/Customer Management
… who provide revenues to that Business Unit only and for which a revenue contract reviewed by the Office of the … Chapter XI, Section 7 – Revenue and Repayment Agreements for this Guide for additional guidance on revenue contracts that require OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… at the property in a squatter capacity. The arrests were a result of a joint investigation between Comptroller …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerState Agencies Bulletin No. 2240
… Purpose: The purpose of this bulletin is to notify agencies that employee … for on-the-job injuries. Affected Employees: SUNY, CUNY, School for the Deaf, School for the Blind, and Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersDiNapoli: 22 School Districts Designated in Fiscal Stress
… for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number … were designated as being in “moderate fiscal stress” and 16 districts were designated as “susceptible to fiscal … System for the school year SY ending June 30 2024 up from 16 districts in fiscal stress the prior year …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 billion … on capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. P-923
New Insurance Deduction Program for the Public Employees Federation
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-923.pdfNotice to Chief Fiscal Officers
Important Changes to the Annual Financial Report (AFR) 2023
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/notice-cfos.pdfMonthly Transaction Report - October 2023
The Common Retirement monthly transaction report for October 2023.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/october-2023.pdfMonthly Transaction Report - September 2023
The Common Retirement monthly transaction report for September 2023.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/september-2023.pdfNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-50.pdfInternal Controls for Payroll Webinar Presentation
Print out the Internal Controls for Payroll Webinar Presentation.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-payroll-08-11-20.pdfGetting Municipal Data Using OpenBookNewYork.com
Print out the slideshow presentation prior to webinar running.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-municipal-data-using-open-book.pdfAccounting and Reporting Update Focusing on GASB Statements 84 & 87
Print out presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/gasb-84-and-87-03-18-20.pdfEtna Volunteer Fire Department - Procurement (2019M-48)
Determine whether the Board established adequate controls over procurement.
https://www.osc.ny.gov/files/local-government/audits/pdf/etna-volunteer-48.pdfDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… rose 47.2% to more than $1.36 billion in 2022, setting a new record, according to a report released today by State … in 2022. Overtime hours at the City University of New York (CUNY) and the Office of Children and Family Services … respectively, followed by the State Police at 44.2%. Pay per overtime hour averaged $61.41. This rate is almost …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highOpinion 2004-3
… and Tax Limitations and City-School Fiscal Relations , October 8, 1951, p 13-14). The purpose of Article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Election Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdf