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Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … DiNapoli announced today. The average contribution rate for the Employees Retirement System (ERS) will decrease by … to 18.2 percent of payroll. The average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16Town of Sheldon – Financial Management (2017M-261)
… was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… reduce costs. District officials generally agreed with our recommendation and indicated they will consider our recommendation. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mForks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in public funds. “This … such as this where local officials misuse their office for their personal benefit. I commend the village of LeRoy police department and District Attorney Friedman for working closely with my staff to make sure this …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… by an elected five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Sodus Center Fire District – Board Oversight (2017M-108)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the Treasurer to perform all key aspects of District financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108WSP USA Inc.
… for ensuring all bridges that carry highway traffic in the 11 regions of the State are inspected in accordance with State and federal mandates. The Department …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followYates County – Court and Trust Funds (2025-C&T-1)
… the State Comptroller for three years. The County Clerk’s register did not include one court and trust action … in the Treasurer’s records. The Surrogate’s Court register did not include an action ordering the deposit of …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and … respectively. However, the District filed the 2012 AUD on time. Key Recommendations Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialCUNY Bulletin No. CU-270
… must divide the entry into two entries or the system will calculate the earnings incorrectly, based on the rate in … to report earnings prior to 9/30/06 and another entry is required to report earnings on or after 9/30/06. College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtWashington County – Procurement (2017M-224)
… The County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not … laws are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Payroll Improvement Project Bulletin No. PIP-001
… as a result, changes are being made to accommodate the new functionality. Agencies that use the Master File in their … testing details. Agency Actions Agencies must review the new file layout provided and prepare modifications to … Improvement Project mailbox. Please include this bulletin number in the subject line of all emails pertaining to this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… Village Law section 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Broadalbin – Leave Accruals (2014M-88)
… Purpose of Audit The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of highway department employees for … $1.4 million. Key Findings There is no system to ensure that highway department employees request … The purpose of our audit was to examine the adequacy of the Towns system to monitor leave …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Glenham Fire District – Cash Disbursements (2016M-380)
… 2015 through August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate from … Glenham Fire District Cash Disbursements 2016M380 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … that purchases were adequately documented and approved to verify that a competitive process was used to procure … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86