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Village of Youngstown – Employee Benefits and Payroll (2025M-123)
Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved and adequately supported?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/youngstown-village-2025-123.pdfVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mCity of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Fiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfTown of Hammond – Town Clerk Operations (2014M-350)
… The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is … Town Board. The Town Clerk is an elected position, and the Clerk also serves as the Town's Tax Collector. Key … source documents to support property tax payments received and did not always issue duplicate receipts for tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Rocky Point Union Free School District – Overtime (2021M-80)
… Findings District officials did not adequately authorize, monitor or control overtime. As a result, the District may … overtime as required by District procedures. Adequately monitor the overtime budget to ensure that sufficient … payroll policy and preapprove non-emergency overtime. Monitor the overtime budget. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of … in 2014 alone, according to a report released today by New York State Comptroller Thomas P. DiNapoli. In conjunction with the report, DiNapoli released 11 new audits that identified more than $6.7 million in public …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenTown of Ellery – Justice Court (2014M-269)
… Audit The purpose of our audit was to examine the Justice Court’s financial activity for the period January 1, 2009 … an elected five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court reported collecting approximately $636,000 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Opinion 2007-3
… for this purpose, with certain exceptions, as “all other forms of benefits which are credited to employees …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Unified Court System Bulletin No. UCS-338
… Ineligible Employees 88 New York City Judicial Staff CT Background: Chapter 1 of the Laws of 2023, which … Confidential and Unrepresented employees (BUs 86, 88, CT). Effective Dates : The April 2024 Location Pay, … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… Steven G. James announced today that the former treasurer of the Durhamville Fire Department, Kimberly Simchik was … be a warning to anyone tempted to abuse their position of trust for their own financial gain. We will find you and … James said, “Public service requires the highest level of integrity, and any breach of that trust undermines …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kOversight of Pupil Transportation Services (Follow-Up)
… to school daily across the State, with one third riding School District-owned buses, one third riding … (b) establish training and safety technique requirements for school bus drivers and school bus safety training … Department’s regulations set qualification requirements for school bus drivers, monitors, and attendants statewide, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followLife Changes: Membership in a Nutshell
Understanding the benefits you are entitled to receive as a NYSLRS member is important step in planning your future.
https://www.osc.ny.gov/files/retirement/publications/pdf/1878-membership-in-a-nutshell.pdfState Agencies Bulletin No. 1574
… Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2017 Effective Date(s) Beginning of Summer Session as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1574-2017-summer-session-payments-institution-teachersState Agencies Bulletin No. 1749
… working Summer Session and will not return to work in the fall of 2019, the agency must process a termination effective … but is not continuing in the Summer Session agency in the fall of 2019 must be terminated at the end of the Summer … only for the Summer Session and is not continuing in the fall of 2019 must be terminated at the end of the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1749-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1654
… working Summer Session and will not return to work in the fall of 2018, the agency must process a termination effective … but is not continuing in the Summer Session agency in the fall of 2018 must be terminated at the end of the Summer … only for the summer Session and is not continuing in the fall of 2018 must be terminated at the end of the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1654-2018-summer-session-payments-institution-teachersState Agencies Bulletin No. 762
… Purpose To describe the process of changing bargaining units for affected titles. Affected … from the Security Supervisors Unit (Bargaining Unit 61) to the Agency Law Enforcement Services (ALES) Unit … To describe the process of changing bargaining units for affected titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesVillage of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of … deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-follow