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Mandatory Contributions – Enhanced Reporting

… Contributions are mandatory for: Tier 1 and 2 members participating in a … your payroll records until the member retires. Note: There are some exceptions to mandatory contributions. ERS members … New York State correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility

… Program, the New York State Common Retirement Fund partners with investment firms to invest in private New York … in RealEats in five separate investments through its partners Armory Square Ventures and Hamilton Lane. The state … in RealEats in five separate investments through its partners Armory Square Ventures and Hamilton Lane …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facility

East Meredith Rural Fire District – Financial Activities (2021M-26)

… report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire … Determine whether the East Meredith Rural Fire Districts District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Menands Union Free School District – Information Technology (2021M-78)

… Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Pearl River Union Free School District – Fixed Assets (2022M-126)

… [read complete report – pdf] Audit Objective Determine whether Pearl River Union Free … cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Town of Marcy – Justice Court Operations (2020M-166)

… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Town of Milo – Financial Condition (2020M-172)

… the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and … the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Springfield – Accounting Records and Reports (2020M-175)

… and reports. As a result, the Board was not provided with the necessary financial reports and information to … in the financial accounting software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and … audit hawthorne cedar knolls school financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Town of Hector – Employee Compensation (2024M-85)

… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board … Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85

Smithtown Fire District – Capital Project (2014M-231)

… to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June … referendum requirements. The Board did not have a capital asset policy and procedures to be followed for constructing … follow all legal requirements. Adopt a written capital asset policy containing the procedures to be followed when …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Orange County – Motor Vehicle Oversight (2015M-314)

… Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. …

https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314

Columbia-Greene Community College – Information Technology (2017M-213)

… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College …

https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… $65 million. Key Findings District officials have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish … compensating controls. Overtime and leave requests were not preapproved as required. There was no evidence that the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

East Rockaway Union Free School District – Purchasing (2015M-253)

East Rockaway Union Free School District Purchasing 2015M253

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Eastchester Union Free School District – Financial Management (2016M-59)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, comprehensive multiyear financial plan for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

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