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Liberty Central School District – Financial Operations (2016M-25)
… Key Findings The unemployment insurance and retirement contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25State Agencies Bulletin No. 1982
… The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York … of Financial Services announced the 2022 premium rate and the maximum weekly employee contribution for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 191
… Purpose To inform agencies of the new earn codes and increased rates, … enter : Earnings Begin Date Applicable Begin Date Earnings End Date Applicable End Date Earn Code Enter applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… Local Governments: The files below contain real property tax levies, taxable … value and full value tax rates for local governments. Read the data description files to learn about how the tables are organized and how they differ from previous …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesCUNY Bulletin No. CU-334
… Purpose To explain the agency procedures for reporting rate increases … are submitted for each employee, the agency should submit requests in effective date order from oldest date to … must be received in OSC’s Audit Section by the agency deadline for Pay Period 8C. The Earnings Code AJR must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyState Agencies Bulletin No. 1050
… issued after January 1, 2011. Please refer to Publication NYS-50-T for additional information. The New York State, City … income tax withholding rates can be found in Publication NYS-50-T. To access this publication, visit the NYS Department of Taxation and Finance website at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… of State) pertaining to maximum allowable lodging rates. For the travel-related payments we reviewed, $9,326 … MTA’s travel agent and MTA employees to request lodging rates established by the U.S. General Services Administration … of State, and when unsuccessful in obtaining such rates, to document those efforts. Advise supervisors who …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… employees were paid in accordance with established pay rates for the period January 1, 2015 through October 31, … were deposited. The Board did not establish pay rates for Program employees. Key Recommendations The … received. The Board should establish appropriate pay rates for all classes of employees. … Burnt HillsBallston …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesClymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … and procedures for its service award program, from permitting a participant to earn points toward a "year of … age. In support of this conclusion, we note that permitting active volunteer firefighters to continue earning …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… General Municipal Law §§218[b], 219[b]). Both a "defined contribution plan" and "defined benefit plan" service award … Municipal Law §219-a[2][b]). In the case of defined contribution plan service award programs, section 218(c) of … award." Section 215(6), also applicable to both defined contribution plan and defined benefit plan service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Bolton Central School District - Fund Balance Management (2018M-249)
… insurance reserve was overfunded and the retirement contribution reserve was not being used as intended. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Agencies Bulletin No. 2190
… the 2024 premium rate and the maximum weekly employee contribution for coverage will be 0.373% (0.00373) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseComptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office … to advertise a procurement opportunity in the New York State Contract Reporter must first receive approval from …
https://www.osc.ny.gov/state-agencies/contracts/oversightApplication for 507-A Disability Retirement (RS6409)
For NYSLRS Tier 3, 5 and 6 correction officers and security hospital treatment assistants to apply for a 507-A disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6409.pdfComptroller DiNapoli Releases State Audits
… tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for … at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these … the New York City Department of Education’s (DoE) John F. Kennedy High School had poor controls over its general school …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsSeneca County – Water and Sewer Operations (2017M-4)
… sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. … Prepare a cost analysis to calculate the necessary sewer rates to be billed. … Seneca County Water and Sewer …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… finances by ensuring budget estimates, unrestricted fund balance and reserve fund balances were reasonable and the District accurately … Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Agencies Bulletin No. 314
… All Agencies, except CUNY. Purpose To announce increases in Maintenance Rates for employee housing and meals. Affected Employees Employees with taxable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-meals