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Clymer Central School District – Payroll (2023M-168)
… $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not … Perform a more thorough review of payroll as part of the certification process. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168State Agencies Bulletin No. 2131
… Eligible employees who are part-time are entitled to the full payment amount. Agency Actions: To pay the 2022-2023 … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2438
… Eligible employees who are part-time are entitled to the full payment amount. OSC Actions: Automatic Retroactive … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… themselves. An independent audit conducted by a third party would review a company’s policies, practices, products, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsTown of Ballston - Water Fund Financial Operations (2023M-60)
… fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or list of meters purchased and …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Rutland – Water and Sewer Charges (2025M-30)
Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer charges
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Agencies Bulletin No. 1982
… maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 2082
… Eligible employees who are part-time are entitled to the full payment amount. Agency Actions: To pay the 2021-2022 … Eligible employees who are part-time are entitled to the full payment amount. Agency Actions: To pay the 2021-2022 … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyOpinion 88-5
… benefits for retirees and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health … policy may apply to elected officials; Whether the policy can be changed in a manner which would reduce benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-5City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing collection …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 … be in line with the previous year, with the Employees' Retirement System (ERS) getting a slight decrease and the … contribution rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… BOCES officials did not maximize interest earnings. As a result, over an 18-month period, officials missed an … procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will increase from 11.6% to … P DiNapoli today announced employer contribution rates for the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Comptroller DiNapoli Releases State Audits
… Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, issued in … had not established basic accountability for student funds and that DoE’s guidelines had been ignored. In a …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
City of Lackawanna Police and Fire Department Work Hours 2014M298
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer … sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Financial Condition and Selected Expenses
… about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor financial condition, including a … renewal of its exclusive franchise, NYRA entered into a bankruptcy settlement agreement conveying all rights, titles, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… of New Yorkers suffer from diabetes and the numbers are growing. It is a costly disease to fight given its … for inflation), to $54.9 billion in SFY 2013-14. "We are facing an epidemic of almost unrecognizable proportions – … deaths in New York in 2013, the last year for which data are available. While the CDC indicates that diabetes may be …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionForeclosure Update: Signs of Progress
Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid-Hudson regions. Only four
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure-update.pdfSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. Wagner discontinued its SEIT program at the end of fiscal year 2011-12. During the 2013-14 year, Wagner … on clinical evaluations, and pays for their services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manual