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Watervliet City School District – Payroll and Claims Processing (2013M-4)
… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… often rely on third parties to provide a variety of IT-related services. For your protection and to avoid … agreement between your local government or school and the IT service provider that specifies the level of service to be … personal, private and sensitive information. In addition, it is very important for local governments and schools to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesDiNapoli: The Rockaways is on the Rise
… returning to the Rockaways because it's a great place to live," DiNapoli said. "With record job growth, a newly … and more vibrant Rockaway." "I am further inspired by the news in State Comptroller DiNapoli's report indicating that …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseMitigation for Extreme Weather Conditions and Flooding
… to identify potential risks to its system from extreme weather conditions and flooding and developed plans to … and, in the longer term, rising sea levels. Severe winter weather can create hazardous travel conditions throughout the … does not have procedures to address all types of severe weather events and did not perform an assessment of its …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 974
… 14, 2010 Background Chapter 617 of the Laws of 2007 amends NYS Education Law, Article 8-B, Section 392 2(c) and Article … Section 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more years of … a phased-in period, ultimately eliminating the employee contribution. Payroll Bulletin No. 809 describes these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 … the last filed AFR, for fiscal year 2019, was filed 122 days late. The report includes five recommendations that, if … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113CUNY Bulletin No. CU-727
The purpose of this bulletin is to provide agencies with instructions for processing the 2021 CUNY Nurses Health Specialty Differential through the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-756
The purpose of this bulletin is to provide agencies with instructions for processing the 2022 CUNY Nurses Health Specialty Differential through the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Opinion 97-11
… to complete and file an annual financial disclosure form promulgated by the city. You ask whether article 18 of … city to complete and file an annual financial disclosure form promulgated by the city. Article 18 of the General … a local law, ordinance, or resolution promulgating its own form of annual statement of financial disclosure which is …
https://www.osc.ny.gov/legal-opinions/opinion-97-11State Comptroller DiNapoli Releases Municipal and School Audits
… was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings … and due to a large unbudgeted $1.8 million payment for the purchase of two pumper trucks. With fund balance …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsDivision of Housing and Community Renewal No. DH-130
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2024 DC 37 Rent … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… proposal that calls on ExxonMobil to require the board chair be an independent member of the board. The two … management,” DiNapoli said. “When the CEO serves as board chair, it not only presents an inherent conflict of roles, … investors to join us in voting to separate the roles of chair and CEO.” Edward Mason said, “Exxon continues to lag …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoTown of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Start Saving for Retirement
… financial security and flexibility during retirement. (Return to Top) Start Saving Early So Your Money Has Time to … retirement savings plan, you earn a return on your investment. With the power of compounding interest, both your … week over 30 years using a conservative 5.9 percent annual rate of return. (The historical average annual rate of return …
https://www.osc.ny.gov/retirement/members/saving-for-retirementVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured compensation …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of East Hampton – Budget Review (B7-16-14)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of East Hampton – Budget Review (B7-14-18)
… December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of East Hampton – Budget Review (B7-15-19)
… revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. … obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to the State … in the proposed budget are reasonable. The Town’s preliminary budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Homeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … evidence to demonstrate it used the items purchased with State monies for purposes consistent with the contract. … devises, but we found evidence of personal use, including wedding invitations, homework assignments, iTunes, the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc