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Riverhead Central School District – Vendor Master File (2017M-139)
… Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in … determine whether a vendor name is already included in the master file before creating a new entry and did not …
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)
… million. Key Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than … the use of credit cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the …
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 controls over …
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)
JamesvilleDewitt Central School District Procurement 2016M264
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)
Village of Whitney Point Cash Disbursements 2013M69
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)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Greene – Budget Practices (2016M-409)
… 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of … Town of Greene Budget Practices 2016M409 …
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
… 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). Neither Town Law § 184 nor any other … for insurance 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; …
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
… Roosevelt Fire District – Length of Service Award Program (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, the board did not ensure that the LOSAP was annually audited in accordance with state law. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… proposed budget documents were posted to the city’s website. Town of Vestal – Former Police Chief’s Separation …
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 … reporting period ended June 30, 2015, auditors identified $2,082 in reported costs that did not comply with SED …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-249
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police retroactive increase to Hazardous Duty Pay. Affected Employees: All employees of the Division … The purpose of this bulletin is to inform the Division of State Police 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 earned using … the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … or court documents to NYSLRS for review before making any payments or adjustments. If the payment is pensionable, you …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… Retirement Notice letter to employers when we receive an employee’s application for retirement. You will instead receive employee retirement information through Retirement Online … You will receive a Retirement Online notification: When an employee applies for retirement. If your employee changes …
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
… persons with developmental disabilities living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household items …
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)
… transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We … manner. However, they were not adequately supported or recorded. As a result, an increased risk exists for … For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the …
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 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 residence when NYSED released updated NRT rates. The District does not include assistive technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration