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Mandatory Service Credit Purchase Payments – Enhanced Reporting
… are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions … tax purposes because they are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of ERS service on or after July 1, 1989, and PFRS service on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… process for granting access to non-employees. Almost half of the active building access accounts and badges were for … access. Did not deactivate the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still active as of July 15, 2024. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andDiNapoli: Tax Cap Below Two Percent
… municipalities are facing add to the challenge of adhering to the tax cap,” DiNapoli said. “At the same time … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentState Comptroller DiNapoli Releases Municipal & School Audits
… was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) … record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not … claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations (Clinton County) The town …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the district’s annual budget. Some appropriations were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsRetirement System Membership – State Police Plan
… when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOmnibus Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and … for goods, services and technology; clarifying the use of contracts let by another governmental agency; and clarifying the valuation of non-cash contracts by the state comptroller. Memo Bill …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Accounts Payable Advisory No. 39
… (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, payments resulting … processed in SFS using the Unique Coding for the Purchase of Land and all necessary documentation should be submitted to the Bureau of State Expenditures. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsRetirement System Membership – Regional State Park Police Plan
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage If you are … state park police officer with the New York State Office of Parks, Recreation and Historical Preservation, coverage in …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit up to 36 years. Alternative Death Benefit … to pay your pension if you had retired on the date of your death. This benefit frequently is larger than the …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsState Agencies Bulletin No. 1968
… Purpose The purpose of this bulletin is to provide instructions for processing … modified must be returned to the employee for completion of a new card. The amount of the deduction requested on the authorization card is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignPayroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees enrolled in the … for their ORP/VDC plan are affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsComptroller DiNapoli Releases School District Audits
… NHA is responsible for the general management and control of the school’s finances. NHA has not fully disclosed … are accurate and appropriate. Cayuga-Onondaga Board of Cooperative Educational Services – Procurement of Professional Services (2018M-270) Although the board has …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly … and disbursements were always supported or that nine of the 38 deposits tested totaling $12,635 were deposited … has continuously grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3% of the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases November State Cash Report
… or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 … the latest projections included in the mid-year update to the Financial Plan. The state also received $273 million …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… to process and audit the invoices. As a result, the Office of the State Comptroller will allow Business Units to create … Operations, Section 6.L – Replenishing an Advance Account of this Chapter for more information on replenishing an … account code for electricity utilities. A complete list of account codes for electricity utilities can be found in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorState Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes … are affected. Background To better facilitate the tracking of overtime adjustments in PayServ, new Earnings Codes have … following Earnings Codes in PayServ to be used in place of Earnings Code AJR to retroactively adjust overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeState Comptroller DiNapoli Releases Municipal Audits
… were filed in a timely manner or conduct an annual audit of the secretary-treasurer’s accounting records for 2020 … board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors reviewed, … had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. In addition, the board has not adopted a …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits