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City of Lockport – Budget Review (B21-1-9)

… an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … the estimated salary increase of $90,000. The City has 24 retirement eligible employees and, if they retire in 2022, …

https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9

Green Island Union Free School District - Separation Payments (2019M-55)

… a period of time, including $64,063 before his effective retirement date. The District inappropriately provided an … separation payments prior to the employee’s resignation/retirement date. Except as specified in Appendix A, District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

Marathon Central School District – Fund Balances (2017M-280)

… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted appropriations for the … fund, employee benefit accrued liability reserve and retirement contribution reserve were not used as budgeted and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Tuckahoe Union Free School District – Overtime (2023M-53)

… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Fiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2022

https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2022.pdf

Historical Employer Contribution Average Rate - 1972-2016

Charts of New York State and Local Retirement System Historical Employer Contribution Average Rate, 1972-2016

https://www.osc.ny.gov/files/press/pdf/employer-contribution-average-rate-1972-2016.pdf

Historical Employer Contribution Average Rate - 1972-2017

Chart of New York State and Local Retirement System Historical Employer Contribution Average Rate, 1972-2017

https://www.osc.ny.gov/files/press/pdf/historical-employer-contribution-average-rate.pdf

State Agencies Bulletin No. 2303

… Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, 2012. ( Please see Payroll … change is needed. The Savings Plans page must be updated for members with a Payroll Status of Active, Leave of … box. Click Search. Select the correct Empl Record number for corresponding Job Record (if multiple records exist). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-and

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely … not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left … 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key Recommendations Deposit all …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Emerging Manager Program

… The Emerging Manager Program of the New York State Common Retirement Fund (the Fund) invests with emerging managers … monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager

State Comptroller DiNapoli Releases State Audits

… that individuals only had appropriate roles assigned. For example, a student had access to a business application that students normally cannot access. Multiple individuals also appeared to have roles for which they had no business purpose. For example, 22 …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits

eLearning Videos and Resources

… and guidance on reporting procedures. Check back often for new videos and links to resources. If there are … Reporting Online Holder Reporting Request password for Online Holder Reporting at [email protected] Secure File Upload Request password for Secure File Upload at [email protected] Secure File …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to …

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)

… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-and

Windsor Central School District – Fuel Controls (2022M-133)

… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

State Agencies Bulletin No. 1996.1

… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certain