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Riverhead Central School District – Vendor Master File (2017M-139)
… update existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Kenmore Housing Authority – Selected Financial Operations (2017M-157)
Kenmore Housing Authority Selected Financial Operations 2017M157
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access … Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Jamesville-Dewitt Central School District – Procurement (2016M-264)
… students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … the competitive bidding thresholds. Direct the District’s attorney to review the identified overpayment and take appropriate legal action, if necessary, to recover those funds. Comply …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Brookville – Board Oversight (2015M-45)
Village of Brookville Board Oversight 2015M45
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… before your work as a police officer or firefighter. Maximum Benefit For Tier 2, 5 and 6 members, your total maximum benefit is 70 percent of your FAE (a maximum of 32 years). …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bService Retirement Benefits – Special 20- and 25-Year Plans
… their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a … 1% for each year of creditable service beyond 25, up to a maximum of 62% of their FAE. Section 383-f is a …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 2010-3
… 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). Neither … coverage against such loss or damage (1989 Ops St Comp No. 89-51, at 116; 1989 Ops St Comp No. 89-15, at 30; 1980 Ops St Comp No. 80-757; 1974 Ops …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements directly to the … Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) Immediately … the request of many agencies, OSC is offering an option to mail employee direct deposit advice statements directly to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Comptroller DiNapoli Releases Municipal & School Audits
… of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … reported surplus fund balance ranged from 10 to 15% of the upcoming year’s budget, which was $962,000 to $1.8 million … in payments for 258 chaperoning and sports scorekeeping events due to various discrepancies with game schedules. For …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… collective bargaining agreement supports a Tuesday through Saturday work week. Therefore, this overtime may have been … addition, none of the 39 IT assets purchased and placed in service during the 2022-23 school year were added to the … they did not comply with district policies or state law and may have paid more than necessary for goods and …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York City Department of Environmental Protection (DEP), New York City Department of Buildings (DOB): … improvements in the communication and coordination between DEP and DOB as well as an overhaul of the process used by DOB … noise problems. In a follow-up, auditors determined DEP officials made significant progress in addressing the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-249
… such as OT Override (Earnings Code OTT), Earnings Code ARO (Adj Retro Raise for OT and RCL) must be used to process … Entry Interface (NPAY502) using the Earnings Code AJR or ARO : Earnings Begin Date: The first date included in the … last date included in the adjustment Earn Code: AJR or ARO Amount: Amount to be adjusted Comments: An explanation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateLump Sum Payments – Enhanced Reporting
… Lump sum payments must be reported in the month they were … code . The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance … Limits page . *** For members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… payroll records, for the employment instance specified in each notification. For a full description of the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsReview of Credit Card Expenses at Finger Lakes DDSO
… reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June … The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … period, the former transfer station Manager’s (Manager) remittances to the Town Clerk (Clerk) exceeded the amounts … were adequately supported recorded and remitted in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Buffalo City School District – Special Education and Grant Administration (2017M-73)
… the grant administration procedures for the period July 1, 2014 through December 20, 2016. Background The Buffalo … The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration