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Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice Court’s … Refund moneys in the non-legally established reserve funds to the operating funds that funded the reserves and ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … by the Department, to ascertain the expenses it incurred in administering the Acts for the four State Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the … funds to them without using them; District officials do not have long-term plans for reserve balance levels or … with balances totaling $592,843, appeared to be overfunded when compared to the amounts necessary for their stated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… those funds. Comply with New York State General Municipal Law and the District’s procurement policy for purchases above …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Hammondsport Central School District – Investment Program (2024M-63)
… (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023. About the … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … ascertain the Board’s expenses to administer the Program for the 3 State Fiscal Years ended March 31, 2023. Annual …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… administering the Workers’ Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. About the … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the Board’s expenses to administer the Program for the State Fiscal Year ended March 31, 2024. These …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Integrity
… Inspector General – Final Audit Reports NYS Office of the State Comptroller Audits US GSA TTS – Federal Audit … Online resources for state agencies researching the integrity of a propsective …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for spill … The Oil Spill Fund protects our air soil and water supplies from toxic …
https://www.osc.ny.gov/about/oil-spill-fundAccounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board … to determine whether businesses achieved the goals stated in their applications. Key Recommendations Develop CBA ratios … Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined before July … form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Agencies Bulletin No. 2173
… increase to Hazard Duty Pay. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … Lag 04/06/2023 12/14/2023 Eligibility Criteria: Employees in a BU05 position who received Hazard Duty PST Straight Time … taxable gross, and will be reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR and ARO) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Agencies Bulletin No. 924
… Retroactive General Salary increases will be processed in Pay Period 13L - paychecks dated 10/8/09 (Institution) and … due to Workers’ Compensation or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective … due to Workers’ Compensation or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherState Comptroller DiNapoli Releases Municipal & School Audits
… town’s financial operations. Of the 15 asset and liability accounts reviewed as of Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a total of $19,037 and 13 accounts were understated by a total of $269,353. In … communicated confidentially to district officials. West Webster Fire District – Financial Management (Monroe County) …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsApproved State Contracts and Payments
… clinical services, including $816,000 with Fastaff LLC, $809,000 with Worldwide Travel Staffing Limited and … for 20,000 corporate and other refunds. $31.8 million for 26,000 property tax freeze credits. Department of Agriculture … Court System $16 million to The Legal Aid Society for Law Guardian Attorney for the Child program, Legal Services …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsMember Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. NYSLRS pensions … you will receive a monthly pension payment for the rest of your life. Your pension will be calculated using a preset formula based on your earnings and years of service—it will not be based on the individual …
https://www.osc.ny.gov/retirement/members/member-contributionsDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli; Breon Peace, United States Attorney for the Eastern District of New York; Michael J. Driscoll, Assistant Director-in-Charge, … New York State Comptroller DiNapoli announced the arrest and … of Sharon Gardner the former Director of Food Services for the Hempstead Union Free School District for conspiracy …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-scheme