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Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. … contributions over 3 percent will be deposited into your annuity savings account to provide the annuity portion of your retirement benefit. Tier 6 Members As …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with grand larceny in the third … misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the New York State … building permits and dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to … essential workers. The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until … Ever higher fare and tolls, layoffs and more borrowing for operating purposes are all bad choices that the MTA will …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… exposed her theft to pay her personal utility bills, Direct TV Service and her husband’s membership to the … Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Department of Health (DOH) inventory control regulations for medications and potentially hazardous medical supplies. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSelected Aspects of the Migrant Education Program (Follow-Up)
… manner; and a significant portion of the Migrant Education Tutorial Services (METS) faced challenges obtaining migrant …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followCollege at Brockport – Selected Employee Travel Expenses
… incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether … as well as other outliers. One of these employees worked at the College at Brockport (College) and had travel expenses among the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesState Agencies Bulletin No. 2401
… Dates: Effective for payroll checks dated January 8, 2026 (Institution) and January 14, 2026 (Administration). OSC … or Longevity Pay with an effective date after January 1, 2026 will remain at the same amount for the calendar year … Dues for hourly and per diem employees (code 475) are 1.3% of biweekly gross salary, not to exceed $36.13 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseTupper Lake Central School District – Records and Reports (2021M-14)
… were recorded during each year. Properly account for and close completed capital projects. As a result, $359,427 in … complete, accurate, and timely accounting records and close completed capital projects. Prepare and submit timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Perth – Supervisor’s Records and Reports (2024M-149)
… (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board … Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial reports to … bank balances did not agree with the cash balance from the accounting records. The general fund and the highway fund …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District … told us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to support credit card purchases. The treasurer did not maintain complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m