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About the Retirement System – What Every Employer Should Know
… State and Local Retirement System (NYSLRS) administers two distinct systems — the Employees’ Retirement System …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemNY Full-Time Equivalent Employees Dashboard
… of hours worked. For example, one full-time position is equal to one FTE; two people serving in separate positions each at …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… recommendations contained in our initial audit report, two have been implemented and one has been partially …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followHousing Preferences for Veterans (Follow-Up)
… and Development (NYC HPD). We specifically found two housing companies in Manhattan (Hamilton House and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOil Spill Fund
… the Oil Spill Fund plays many roles, its priorities are to: pay for spill clean-up costs when the responsible party … spillers for oil spill cleanup costs. Oil Spill Hotline 1-800-457-7362 Under New York State law, if you discover an … home heating oil), you should report it within two hours to the 24-hour Spill Hotline. Oil Spill Damage Claims If you …
https://www.osc.ny.gov/about/oil-spill-fundVillage of Monticello – Records and Reports (2020M-104)
… $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally performed two to three months after the statement date. Periodic financial … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Liverpool Central School District – Information Technology Assets (2020M-59)
… locate three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Newfane Central School District – Financial Management (2020M-88)
… limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… additional procedures such as requiring at least two people to count and certify the money collected at …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andTown of Middleburgh – Claims Audit Process (2023M-56)
… $2,425 were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Remsen Central School District – Fund Balance and Reserves (2015M-306)
… District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Education. The District operates no schools and has two students for whom it pays tuition to attend a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
… Southeast in Putnam County. The District, which operates two schools with approximately 1,160 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… fund balance has exceeded the statutory limit in two of the last three fiscal years. For 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… and Seneca in Ontario County. The District, which operates two schools with approximately 1,580 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… Island Park in Nassau County. The District, which operates two schools with approximately 700 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetBelfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Quaker Street Fire District – Board Oversight (2021M-96)
… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96City of Middletown – Payroll and Leave Benefits (2024M-26)
… for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43