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Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeServen Volunteer Fire Company – Board Oversight (2024M-97)
… The former Border City Fire District (District) Department Chief (Chief), who was also a Director of the Border City Hose … stealing from the Hose Company. In July 2024, the former Chief pleaded guilty to misapplication of property (an A …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Schuyler – Financial Management (2014M-182)
… 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately … a result, the Town has accumulated excessive fund balance in the general fund and sewer district fund. At current … levels, the unrestricted, unappropriated fund balance in the Town’s general fund would cover more than a full …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182State Agencies Bulletin No. 2382
… Purpose: The purpose of this bulletin is to provide agencies with information … date and check dates listed below. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a separate check. Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsState Agencies Bulletin No. 1174
… LOC Location Pay LOM Location Pay – Other Amount PIC Inconvenience Part BU61 Automatic Creation of the … additional pay monies (CCP, FIE, FIN, LMH, LOC, LOM, PIC) in effect on the appropriate End Date multiplied by … LOC Location Pay LOM Location Pay – Other Amount PIC Inconvenience Part BU61 Automatic Creation of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleOpinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) COUNTIES … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-43DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Auditors also found the library’s former president had unlimited access to the payroll system and routinely changed … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/libraries/2014/wyandanch.pdf DiNapoli … filing a complaint online at [email protected].us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… ECMCC officials stated that this matter was subject to litigation, and the payments were the result of “an … estimate the discrepancy and settle this matter to avoid litigation. However, auditors found problems with these …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesState Agencies Bulletin No. 2354
… Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: Earnings … Code OWD and the amount paid will be displayed on the Payroll Register. The corresponding Earnings Description in … direct deposit advice. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… The New York City Industrial Development Agency (NYCIDA) approved tax breaks and other incentives for businesses even though it lacked … from State Comptroller Thomas P. DiNapoli. “The New York City IDA can help foster local economic growth and job … The New York City Industrial Development Agency NYCIDA approved tax breaks …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… provides). Since you are contributing less of your own money to the Retirement System, the annuity portion of …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementAgency Financial Reporting Package
… summarization and reporting of unique financial data and information maintained at State agencies. Financial data and … (GAAP). For more information about the AFRP, please contact the Bureau of Financial Reporting and Oil Spill … credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… City School District’s supervision of its service repair center, which is nearing completion. DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… their own,” DiNapoli said. “Thanks to my partnership with District Attorney Brooks Baker, Ms. Johnson is going to jail … Johnson cut herself extra paychecks, pocketed water and sewer payments, made unsupported payments to her husband and …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter to employers …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… user. The IT service provider’s contract did not define responsibilities. This can contribute to confusion over network responsibilities, which could expose the School’s IT assets …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCampbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not file claims within the filing timeframes. Specifically: $57,176 in estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… resources to repay the full amount of these interfund loans without affecting their operations. Key Recommendations … operations. Develop a plan to repay outstanding interfund loans or authorize interfund transfers to repay all or a portion of these loans. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125