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Jamesville-Dewitt Central School District – Procurement (2016M-264)
… $58,000. The Board did not develop guidance for purchases costing less than the competitive bidding thresholds. Key … of professional services and of goods and services costing less than the competitive bidding thresholds. Direct …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools with approximately 4,650 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andIrvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Watertown Fire District – Procurement (2022M-155)
… – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire … Determine whether the Town of Watertown Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41City of Middletown – Payroll and Leave Benefits (2024M-26)
… whether City of Middletown (City) officials accurately paid employees’ salaries, wages and benefits and properly … overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For … worked the hours that they were scheduled to work and were paid for working. Establish City-wide payroll processing …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Hammondsport Central School District – Investment Program (2024M-63)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Contract Advisory No. 33
… without registering with the Department of Labor. When State Contracting Entities submit public works contracts … (EDSS) or Contract Submission System, as applicable. State Contracting Entities are reminded that they must ensure …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryMember Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A NYSLRS representative … Office of Employee Relations administers pre-retirement planning webinars . Contact your agency liaison to learn how …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… sum payment (PLS) at retirement. To be eligible, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentAccounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersHancock Fire Department - Financial Operations (2018M-236)
… Objective Determine whether officials ensured collections were deposited and disbursements were proper. Key Findings The Board President (President) did … collections totaling $75,200 from fundraising activities were adequately supported. The Treasurer did not keep …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236DiNapoli Statement on Executive Budget Proposal
… few and put it back into the hands of ordinary citizens. In the coming weeks, my office will thoroughly review the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period … through January 31, 2015. Background Niskayuna No. 2 Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … title with a date of membership on or after July 1, 2025 will automatically be enrolled in the new 20-year plan. …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewHortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the … or conduct an annual audit of the Treasurer’s records. Death benefit payouts and grant activities were not included … controls are generally lacking. Not all claims were approved by the members prior to payment. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210