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Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… District financial activities for the period January 1, 2014 through December 31, 2014. Background The Town of … not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Central Islip Union Free School District – Financial Management (2013M-380)
… Background The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of Education which comprises seven … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Big Flats – Financial Management (2013M-170)
… procedures, to govern the level of unexpended surplus funds maintained. As a result of the flawed budget process, … excess unrestricted fund balances in the general and water funds. The general fund’s excess unrestricted fund balance is … balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify … loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those students. Genesee …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to incorporate the changes necessitated by the processing of recent … Pay Periods 18L (Administration) and 19L (Institution) for all Job Request transactions for employees in the bargaining … To update the current Security increment code system to incorporate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesOpinion 97-21
… that the treasurer of each public library file an annual report of financial transactions with the Office of the State … usually accorded to business corporations shall make the report required by section two hundred fifteen of this chapter, and such report shall relieve the institution from making any report …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 94-25
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (service … after the establishment of the program in which an active volunteer firefighter accumulates at least 50 points. Points … may include "[a]ttendance at any official meetings of the volunteer fire company". The service award statute does not …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Oversight of Water Supply Emergency Plans
… The audit covered the period January 2017 to January 2023 for the Department and April 2019 to November 2022 for DHSES. … Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Agencies Bulletin No. 2406
… automatic processing of the January 2026 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage … OSCs automatic processing of the January 2026 minimum wage increases for hourly employees and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageState Agencies Bulletin No. 1472
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1376
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpBorrowing Against Your Contributions – New Career Plan
… you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing against your … payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only … amount would be and if your loan will be taxable. By Mail: Print a loan application from our Forms page and mail …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsBorrowing Against Your Contributions – Regional State Park Police Plan
… you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing against your … payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only … amount would be and if your loan will be taxable. By Mail: Print a loan application from our Forms page and mail …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributionsBorrowing Against Your Contributions – En-Con Police Officers Plan
… you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing against your … payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only … amount would be and if your loan will be taxable. By Mail: Print a loan application from our Forms page and mail …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributionsBorrowing Against Your Contributions – State University Police Plan
… you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing against your … payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only … amount would be and if your loan will be taxable. By Mail: Print a loan application from our Forms page and mail …
https://www.osc.ny.gov/retirement/publications/1823/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing against your … payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only … amount would be and if your loan will be taxable. By Mail: Print a loan application from our Forms page and mail …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributions