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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Lyme Central School District – Financial Management (2024M-87)
… officials: Overestimated budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Making Adjustments to Earnings and Days Worked – Legacy Reporting
… you should submit an adjustment report using Retirement Online ( here is a sample adjustment report file ). Do not … portion of all salary adjustments in a future annual billing. Also, you can’t use Retirement Online or the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsDalton-Nunda Central School District – Financial Management (2020M-92)
… - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) … both increase taxes and use appropriated fund balance to close projected budget gaps. The Board circumvented the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Whitesboro Central School District – Separation Payments (2020M-146)
… complete report - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School … in accordance with Board-approved agreements. Key Findings Separation payments made to seven of 10 employees tested were … have been eligible for based on the collective bargaining agreement (CBA). Key Recommendations Periodically review and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Dryden Central School District – Information Technology (2020M-106)
… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … initiate corrective action. … Determine whether Village of Fort Plain Village officials established appropriate control …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Patterson – Justice Court Operations (2020M-63)
… and accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Loan Payroll Deductions – Enhanced Reporting
… deduction has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page … location code. Click the “Loan/SCP Deduction Notification” link. Then, on the Loan/SCP Deduction page, click the “Loan” …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e Contributing Toward Your Retirement
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementDefinitions – Contribution Stabilization Program
… total bill, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive … rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Employer’s Graded … by multiplying the Retirement System graded rate by a ratio of the employer’s average rate to the System average …
https://www.osc.ny.gov/retirement/employers/csp/definitionsState Agencies Bulletin No. 1702
… agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … and New York City Education Board Retirement System (7T) for the 2019 plan year is $16,779 Affected Employees Tier 6 … no longer operate on the New York State Fiscal Year (April 1st to March 31st) but should instead have a plan year that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… training local officials, assigning fiscal stress scores to local communities, and studying issues facing local … governments. He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster … resources are used efficiently and effectively. He is the ideal choice to lead my efforts to hold local governments …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionPublic Welfare – 2022 Financial Condition Report
… Record Low For SFY 2021-22, the average monthly number of public assistance recipients in the State decreased by … average number of program recipients since SFY 2017-18. SSI Recipients Decrease for Sixth Consecutive Year; … issue affecting SSI reporting, the Office of Temporary and Disability Assistance caseload statistics report for January …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Mitchell-Lama Vacancies (2020-N-2)
To determine whether the NYC Department of Housing Preservation and Development is ensuring that vacant apartments at Mitchell-Lama developments are filled timely.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20n2.pdfEcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdfRetirement Legislation - 2020
This publication covers retirement and related legislation enacted or vetoed during the 2020 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-20.pdfAgenda March 2020
March Payroll Users Group Agenda
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/agenda_march_2020.pdfDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… more toward food than before the pandemic, according to a report released today by State Comptroller Thomas P. … costs have hit household budgets in New York City hard, with price increases outpacing income growth,” DiNapoli said. … will continue to be necessary to ensure families do not go hungry. Report The Cost of Living in New York City: Food …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsen