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Town of Minerva – Payroll and Cash Receipts (2015M-342)
… shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and inappropriate withholdings and recovery of $8,235 from the clerk for leave time she was paid for that she had … accrual policies and procedures. Seek recovery of $10,004 from the clerk for collections not deposited. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… your employer adopted this coverage. In addition, you must have elected the benefit within one year of your appointment … or if you turn 62 within one month of its adoption, you have three months from the date it is offered to retire and …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsCharlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For example, … weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized individual making …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five … the Town’s financial operations and take timely action to maintain the Town’s financial stability. The fund balances …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Election Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)
To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members (RS6419-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate one beneficiary.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6419-a.pdfRetirement Option Election Form for Tier 3, 4, 5 and 6 Members For Designating Multiple Beneficiaries (RS6400)
For NYSLRS Tier 3, 4, 5 and 6 members to elect an option for how they want their monthly benefit paid at retirement and to designate multiple beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6400.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… fiscal outlook has improved since January as revenues have surpassed the city’s expectations, supported by the … revenues would be unlikely to close budget gaps as they have in the recent past. One key source of savings that … recurring underbudgeted expenses, including costs the city does not have unilateral control over – such as public …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesWilliamsville Central School District – Financial Management (2016M-274)
… 13 schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… records and reporting, the Board and District officials have no assurance that the amount in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Agencies Bulletin No. 1021
… retroactive adjustment for that employee, as the system does not always consider AC 230s when processing retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleState Agencies Bulletin No. 1277
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesState Agencies Bulletin No. 1735.3
… Currently, some employees in the five boroughs of NYC may have an annual salary less than the hourly equivalent of … minimum wage: Work in one of the five boroughs of NYC; and Have a Pay Basis Code of ANN on or after the appropriate … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to … an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Challenging a Determination – Regional State Park Police Plan
… only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility … process when we receive your written request. If you have questions regarding the hearing process, please review …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationAccidental Death Benefit – Regional State Park Police Plan
… and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit … The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS (less any Workers’ …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefit