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Village of Airmont – Claims Auditing (2024M-1)
… audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims … claims were for appropriate Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims with insufficient documentation to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community … As of September 1, 2012, DOCCS had 29,796 employees. To ensure adequate staffing at its facilities, DOCCS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Shenendehowa Central School District – Longevity Payments (2023M-165)
… Audit Objective Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, … receive longevity payments, their CBAs do not include language for longevity payments upon separation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
… renovations. Specifically, District officials: Approved a lease agreement, which included the District providing … using a competitive procurement process. Approved one lease amendment that cost an additional $77,000 in materials costs without …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… complete report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) … financial operations. Key Findings The Board and Director did not provide adequate oversight of financial operations. …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average … of payroll for the Employees’ Retirement System (ERS) and from 27.0% to 27.8% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Town of Owego – Shared Services Facility Capital Project (2022M-42)
… (Board) properly planned, authorized and monitored the shared services facility capital project (Project). Key … Closely oversee the remainder of the Project and determine how to finance shortfalls. Prepare, approve and monitor … Board Board properly planned authorized and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Higher Education – 2022 Financial Condition Report
… (AY) 2021-22, New York State public and private higher education institutions had 794,701 full-time and 340,884 … to 2011-12. The State has a higher proportion of private college attendance than most states, or 42 percent compared … a SUNY, CUNY or not-for-profit independent degree-granting college in New York State. For eligible students, the …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Agencies Bulletin No. 1952.1
… information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 331
… Frequency OSC will create these reports on Friday each week. They will reflect all orders entered into the system … days and will be available on Monday of the following week. Agency Responsibility All agencies, whether Institution … or Administration cycle, should review this report each week and provide a copy of the applicable page to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsTown of LaGrange – Financial Management (2023M-139)
… – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial … take corrective action. … Determine whether the Town of LaGrange Town Board Board developed a multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Campbell-Savona Central School District – Student State Aid (2024M-79)
… claimed New York State (State) aid for special education and homeless students. Key Findings District officials did … of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … procedures for claiming special education public placement and homeless students, or submit for all aid identified by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryReal Estate Advisory Committee
… Partner Redbrick LMD G. Gail Edwards Independent Director Michael Giliberto President S. Michael Giliberto & Co., Inc. James M. Gottstine Chief …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeXIV.15 Updating Agency Contacts – XIV. Special Procedures
… (OSC)Office of Operations (OOO) maintains agency contact information for various audit and operational purposes. The … or those that have requested to receive financial reports Yes, for those required by law Compensated Absences … absences for the Annual Financial Reporting Package Yes Financial Reporting Representative A minimum of one …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsOversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period … January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who are …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored … of the total wages paid of approximately $1.1 million. The current Chief Water Operator accounted for the majority of … the Department of Public Works (DPW) Director and Deputy Director did not approve overtime hours prior to the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Museum or Military Abandoned Property
… days. If no one comes forward to prove ownership to the property prior to or within 30 days after the listing, the museum acquires title to the property. We also list military awards, medals or decorations … Unclaimed Funds . Listing of Museum or Military Abandoned Property Record # Property Description Acquisition Date …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-property