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Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… retire. I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about … to Keep Informed About Your Benefits You are participating in a program designed to help you and your dependents … maintain financial stability after retirement or in the event of disability or death. It is important that you …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Perth – Conflict of Interest (2024M-142)
… interest in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive … Town’s Code of Ethics. The prohibited interest occurred when the Board member’s business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Agencies Bulletin No. 2285
… statutory salary of $142,000 is not evenly divisible by 26 pay periods. Members who serve only part of the year but … by 366 and round to seven (7) decimal places. Multiply the result from Step #2 by the Member’s Annual salary on the … of time and round to two (2) decimal places. Add each result from Step #3 to determine the Member’s prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureContract Advisory No. 26
… certification, the bidder shall so state and shall provide with the bid a signed statement which sets forth in detail …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … the New York State Division of Budget authorized tuition increases for the District. The District could improve its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… procedures to detect and prevent the approval and payment of duplicate claims. Periodically review and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13DiNapoli Honors Community Leaders During Italian Heritage Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for … photos or a group photo, go to: https://www.flickr.com/photos/nycomptroller/ … New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… is transparently and appropriately approved in accordance with General Municipal Law and BOCES policies. … Rockland …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTown of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Cheektowaga Central School District - Capital Project Management (2022M-90)
… Transparently share capital project details with District voters. Solicit competition through bids when … submission to SED. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308State Agencies Bulletin No. 2200
… Employees: Employees meeting the criteria as explained in this bulletin are affected. Effective Dates: Effective … must notify employees who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has … 2020 or later. If the NRA employee was first paid wages in 2020 or later or has submitted a new Form W-4 for 2020 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2311
… 31, 2025. OSC Actions: OSC has updated PayServ with the new Federal withholding rates for 2025. New York tax requirements for 2025 remain unchanged from 2024. … information. New York Tax Withholding Rates 2025 New York State, New York City and Yonkers withholding tax tables …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Village of Livonia – Board Oversight and Information Technology (2014M-221)
… 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221