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Contributing Toward Your Retirement – State University Police Plan
… rate is based on what you actually earned two years prior. For part-time employees, your contribution rate is based on … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirementComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s … one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara … audits of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more … contractors for the State's share of properly allocated indirect costs. Some common methods of allocating indirect costs are based upon time, space, units of service … Indirect costs are costs for activities that benefit more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… procurement record and all documentation necessary for OSC to complete its review, including, but not limited … an evaluation and selection report or summary; the Request for Proposal (RFP) or Invitation for Bid (IFB); the evaluation criteria; and the winning bid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… prevents an employee from submitting an expense report for reimbursement unless the Due to State is refunded to the … into the current expense report, reducing the employee’s reimbursement amount. An employee can import more than one … amount is more than the employee’s current expense report reimbursement, the balance of the Due to State Offset amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and … already been made, and their approval is not documented in the minutes. The board did not conduct an annual audit of … general fund without first eliminating the tax levies in the part-town funds (those that exclude the village), …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Audit of the Tuition Assistance Program at Mercy College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Mercy College (Mercy) is an … designed and were substantially complied with during the audit period. We therefore concluded there is a …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeSelected Aspects of Discretionary Spending
… the Authority has also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… NY, the State’s program for pursuing energy efficiency in State government buildings while advancing economic … State government’s utility expenses, fostering investment in smart buildings, protecting the environment and public … EO 88 mandated a 20 percent collective improvement in the energy performance of all covered agencies and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July … The purpose of our review was to assess the Monsey Fire Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … Crown Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a … operations for the period January 1 2011 to December 27 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… fiscal year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or … records for about 10 years. The Treasurer did not submit monthly or annual financial reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations Prepare monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overRockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… to November 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … the annual operating surpluses to fund nine reserves that, as of June 30, 2013, totaled $4.6 million. Six of the nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and monthly banking transaction reports. The Board did not receive quarterly and annual balance sheets and monthly banking transaction reports, as required by the Agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Laurens – Budgeting Practices (2013M-204)
… 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it … how much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … Surplus fund balance is no longer available for use as a financing source for Village operations. The Board will be … of reducing expenditures or identifying revenues or other financing sources. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… has not, in all cases, been in accordance with Board authorizations. Deposits were not always made timely. The … balanced budgets, using actual financial results from prior years and other relevant and available data. Monitor … to ensure that activity is in accordance with Board authorizations. Deposit all money collected intact and within …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts