Search
Opinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - postdated checks) REAL PROPERTY TAX LAW, §924; … should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … totaling $11,066 in a timely manner or in the same form (i.e., cash or check) as received. Auditors found …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsCentral Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence that the Board properly established the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Available Pension Payment Options – Special 20- and 25-Year Plans
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. When you die, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The … networks of participating providers that they reimburse for services provided to enrollees. For dual-eligibles, Medicaid reimburses the plan providers …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersCUNY Bulletin No. CU-827
… is to provide instructions to agencies for processing the PSC full-time Ratification Bonus Payments. Affected … between the City University of New York (CUNY) and the PSC for the Term of 2023-2027, full-time employees may be … is to provide instructions to agencies for processing the PSC fulltime Ratification Bonus Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements at a …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in … officials have not established procedures specifying an official fee schedule, who is eligible for financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Security Delivery Instructions
… description (issue name) ○ CUSIP number ○ ISIN (only for foreign transactions) ○ Number of shares ○ Delivering … such as DTC Free Delivery, DRS or DWAC may be authorized by OUF and/or Kelmar. Email [email protected] … agent). Do not total fractions for all owners prior to sale. Any reversal of deliveries must be approved in writing …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Cohoes Industrial Development Agency (IDA) – Legislative … In addition, the board did not ensure annual assessments of progress toward achieving project goals were performed. Town of Grand Island – Information Technology (Erie County) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25CUNY Bulletin No. CU-835
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 2.5% general salary increases … Form W-2. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-835-cuny-2025-25-general-salary-increases-internationalState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Carroll – Town Clerk (Chautauqua County) Auditors could … and had officials worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Payroll Users Group Organizational Charter
… Article II. Mission The New York State Payroll Users Group is a partnership between the Bureau of State Payroll Services … skill of NYS Payroll Professionals by: Serving as a forum for addressing issues of mutual concern; Seeking … valid proxies, shall be necessary to constitute an official Steering Committee meeting. Article VII. ACTIVITIES …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Parks, Recreation and Historic Preservation: Compliance … monitor and enforce requirements for safety and quality of life on state waters in accordance with Navigation Law. However, auditors identified several aspects of the office’s oversight that could be strengthened to …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4State Agencies Bulletin No. 1795
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … Board Retirement System (7T) for the 2020 plan year is $17,067.00. Affected Employees Tier 6 NYCERS, NYCTRS, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems