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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… were audited prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted … claims. Periodically review and determine the necessity of telephone and Internet services for usefulness. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… did not own or could not provide support for. $11,258 for Christmas gifts that included, but were not limited to, gift …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Wallkill Central School District – Claims Auditing (2023M-52)
… for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not … a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not included in the claims … reports to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Galen – Financial Management (2014M-341)
… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage … the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341State Agencies Bulletin No. 145
… and displayed by the system. The adjustment will show in the employee's Time Entry record with the Earn Code "RCN". … Date will be the Contract End Date. If the employee was in more than one department during the contract period being adjusted, the adjustment will show in the employee's Time Entry record for the department the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentTown of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … the audit period, the Town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the … January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New York State Common … risk-adjusted returns,” said Vicki Fuller, the Fund’s Chief Investment Officer. Titarchuk has 17 years of … of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $1817 billion New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is … rename queries before the upgrade. Affected Employees All PS Query users who renamed queries in response to Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of $1,000, as limited by Section 130 of the Civil Service Law. …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitService Retirement Benefit – State Police Plan
… their 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable service beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent of your …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitWhat to Report – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportValley Stream Union Free School District #30 – Purchasing (2016M-171)
… Nassau County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … The District procured goods and services in accordance with its policy and the statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Ellicottville Central School District - Information Technology (2019M-14)
… oversight of employee Internet use to ensure it complies with Board policies. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14