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Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the … totaling $26.7 million. The Treasurer did not maintain custody or supervise the use of his electronic signature, and … Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not updated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Alden – Town Clerk/Tax Collector (2024M-106)
… or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor … district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… Ridge (Town) Board (Board) procured goods and services in accordance with Board policy and applicable statutory … Town officials did not procure all goods and services in accordance with Board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Fairview Fire District – Procurement and Claims Audit (2025M-75)
… they were gifts. Did not approve reimbursement payments to 27 employees totaling $19,419. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Village of Skaneateles – Claims Auditing (2024M-68)
… report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly … not adequately supported or were paid without approval. Of the 348 claims we reviewed totaling approximately $2 … Determine whether Village of Skaneateles Village claims were adequately supported …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… by providing financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which … for the recapture of financial assistance if businesses fall short of their performance goals. Monitor whether PILOTs …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384SUNY Bulletin No. SU-161
… Request using an Action/Reason code of Data Change/Change PT Full ( DTA/CPF ), change the Full/Part-Time indicator to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearDiNapoli: State Tax Revenues Down $767 Million in May
… Thomas P. DiNapoli. “With an economy still suffocated by a global pandemic, the state’s finances took another serious … Report Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayElectronic Reporting
… system August 11, 2025. If you upload your report, do not mail a separate Verification and Checklist. Manual Online … you submit your report by Manual Online Reporting, do not mail a separate Verification and Checklist Expired Formats … industry due date. Secure File Transfer Protocol (SFTP), email attachments, and magnetic tapes are not acceptable …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Agencies Bulletin No. 1201
… transactions have been changed as follows: When the target employee has a National Id (Social Security Number), … employee being Rehired, Concurrently Hired, or Transferred does not have a National ID in PayServ, the system will … Please visit the Payroll Enhancement Program Web page at the OSC Internet site for additional updates on SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservWhat Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My … Members are assigned a tier based on when they joined NYSLRS Their … tier determines eligibility for benefits the formula used to calculate them and more …
https://www.osc.ny.gov/retirement/members/what-tier-are-youCredit for Previous or Military Service – Career Plan
… of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier restored. However, an earlier tier of membership … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service