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State Comptroller DiNapoli Releases Municipal Audits
… of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… in September 2022. Miele was arraigned before Judge Christopher Pelchar in the Village of Elmira Heights Court …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. … appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsJune 2002: GASB Statement 34
… of governmental operations and ultimately result in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the … Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases Municipal Audits
… Auditors found the village made 19 purchases of materials and supplies totaling $4,190 from a hardware store owned by a trustee and his spouse. The New York State General Municipal Law … $170,000 at the end of 2018, or 224 percent of the next year’s appropriations. Town of Wawarsing – Financial …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsFull- and Part-Time Service Credit – Career Plan
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … minimum wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. … part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditOverview – Governmental Accounting Standards Board
… Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans and participating employers. These are intended to improve pension information and increase the transparency, …
https://www.osc.ny.gov/retirement/employers/gasb/overviewTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210NY State Comptroller Announces Appointment of Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced the … Sylvester (Sly) McClearn as director of the New York State Common Retirement Fund’s (Fund) Emerging Manager Program. He was …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorState Comptroller DiNapoli Releases Audits
… insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, … one was partially implemented and one was not implemented. Homes and Community Renewal: Division of Housing and … OPWDD did not take proactive steps to ensure that all homes had followed suit in their own emergency plans. OPWDD …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsLackawanna 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-59DiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… receipts totaled $79.8 billion through the third quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) Mid-Year Update to the State Financial … through December,” DiNapoli said. “However, concerns of an economic downturn and a cloudy revenue picture continue …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates … year,” DiNapoli said. “Continued job gains, wage growth, and easing inflation were all contributing factors to …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-year