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West Babylon Union Free School District – Claims Audit (2024M-62)
… report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims … District’s response letter. … Determine whether the West Babylon Union Free School Districts District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Overtime Compensation – Enhanced Reporting
… and needs to be reported to NYSLRS. This includes special duty assignments that involve public safety work that is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Plymouth – Employee Benefits (2023M-176)
… Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not … of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid … found equipment tracking problems and record-keeping issues associated with relinquished, mass-retired, …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsComparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 … January 1, 2010 through March 31, 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. … to 30 years). See Tier 6 Member Contributions. Retirement Age Full benefits at age 62. Retire as early as age 55. …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsWhat is a Performance Audit?
… and Efficiency Audits which determine: whether the entity is operating economically and efficiently, the causes of … laws and regulations applicable to the program. … What is a Performance Audit …
https://www.osc.ny.gov/local-government/audits/what-performance-auditFinancial Data: How can we submit a data request?
… Requesters can either phone the Local Government and School Accountability (LGSA) Help … at 1-866-321-8503 or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… “New York state is in its strongest financial condition in years, and … the Governor and the Legislature and our well-funded pension plan have made to strengthen the state’s cash position and reduce projected budget gaps.” … …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationXV.16.A Overview – XV. End of Year
… is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial statements prepared in accordance with State Finance Law requirements and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewBellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Report Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesRockland County - Sale of Estate Real Property (2019M-233)
… County officials generally agreed with our recommendation and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… individuals and families who have not shared equally in the state's economic prosperity. The details of the budget came together late in the process and outside the public's view, so more … expects to finish our analysis of the enacted budget in the coming weeks." … This budget reflects stronger …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetState Comptroller DiNapoli Releases School Audits
… County) Auditors discovered errors in accrual records for 70 percent of the employees tested, confirming that the … balances being overstated by a total of 9.5 days valued at $3,623. Webster Central School District – Financial … points. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Limitations – Police and Fire Plan
… 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – En-Con Police Officers Plan
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of overtime that can be included in your FAS is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1822/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot … of your FAS. Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and …
https://www.osc.ny.gov/retirement/publications/1511/limitationsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … users more equitably if they serviced the water meters. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsRetirement System Membership – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Retirement System Membership
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membership