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Eastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition … as possible. Whether using formal competitive bids in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50CUNY Bulletin No. CU-403
… Degree Differential for qualified CUNY employees who are in the College Laboratory Technicians (CLT) title series and … Effective Date(s) Payments may be submitted beginning in pay period 3C. Paychecks dated May 6, 2010. Eligibility and Payment Information In order to receive the CUNY PSC Advanced Degree Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… employees and one part-time employee. As a result, in certain circumstances, employees received leave accrual … authorization to extend the benefits. This resulted in two employees being paid $9,802 in leave accrual payouts without proper approval or support. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123DiNapoli: State Pension Fund Value $206.9 Billion
… earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The … gaining long term, sustainable returns protects the Fund in times of uncertainty. The Fund ended the fiscal year just … it, as one of the best funded, best managed pension plans in the nation. The strength and stability of our state’s …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionCUNY Bulletin No. CU-236
… Employees Employees who had Salary Withholding held while in Bargaining Units TC, U2 or U6 and have not received a … The processing of Salary Withholding for CUNY employees in Bargaining Units TC, U2 and U6 was stopped in March 2001 (Payroll Bulletin CU-113). CUNY Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-236-payback-salary-withholding-eligible-non-represented-cunyNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… survivors. There are nearly 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. “Turbulence in the financial markets along with …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… survivors. There are nearly 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2024, NYSLRS paid out nearly $16.2 billion in benefits. “Despite global tensions and market volatility, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Child Care Assistance – Federal Funding and New York
… which comprised 72.3 percent of almost $13.6 billion in spending from April 2016 through March 2026. In SFY 2026, federal funding totaled almost $1.5 billion, comprised of $645.5 million in transfers from the Temporary Assistance for Needy Families …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceDiNapoli: Former President of Local Historical Society Pleads Guilty to Stealing Over $62K from Non-Profit
… Melissa M. Ierlan, 59, of Holley, will pay $62,000 in restitution. She also previously held positions as the … local artifacts and displays. “Ierlan exploited her role in preserving the town’s rich history to instead enrich … individual to take advantage of others, especially in this manner. The State Police will continue to assist the …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-former-president-local-historical-society-pleads-guilty-stealing-over-62k-non-profitOversight of Study Abroad Programs
… that allow SUNY students the opportunity to participate in educational opportunities globally. The SUNY Office of … revision of relevant policies, and supports the campuses in coordinating and promoting study abroad throughout the system. SUNY SAPs operate in a consortium that allows both SUNY and non-SUNY students …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsState Agencies Bulletin No. 2016
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade … date based on the 04/01/2021 Salary Schedule (currently in effect) are eligible for the April 2022 PEF Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2016-april-2022-public-employees-federation-pef-performance-advancesTown of Machias – Supervisor’s Financial Duties (2021M-98)
… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… over personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the … The West Canada Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationAlbion Central School District – Financial Management (2021M-200)
… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Mahopac Central School District – Financial Condition (2013M-302)
… Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of … year. Our audit determined the District is not currently in fiscal stress. District officials developed reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Indian River Central School District – Financial Condition (2016M-287)
… The Indian River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … unexpended surplus funds beyond the statutory limit in each of the five years, 2009-10 through 2013-14. The District overestimated expenditures in its adopted budgets, experienced large operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular