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Employer's Guide - Section 2: NYSLRS Participation and Retirement Plans
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-2.pdfCassadaga Valley Central School District – Financial Condition (2013M-249)
… fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … period ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Town of Lebanon – Justice Court (2013M-247)
… operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247DiNapoli: State Pension Fund Value $194.3 Billion
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund … March 31, 2020, reflecting a slight decrease as a result of the COVID-19 pandemic. The Fund ended its fiscal year during the early outbreak of the pandemic in the United States with a value of $194.3 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Audits
… through rates set by SED. Auditors looked at the fiscal year ended June 30, 2018, and found several issues with CPN’s … including over $3 million in unsupported costs for fiscal year 2014-15. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… investments," DiNapoli said. "The transition to a low-carbon economy is already underway and accelerating … a commitment to sustainability, lower emissions and a low-carbon future." DiNapoli is asking the companies to adopt … the Fund developed the Sustainable Investment Program. The low emissions index is one of the key pieces of the program's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations Perform a deliberate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Philipstown – Financial Management (2024M-100)
… managed financial operations. Key Findings The Board did not properly manage the Town’s financial operations and used … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately budget for GLWD operations. For example, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … unassigned fund balance which limits the Village’s ability to manage emergencies and other unanticipated occurrences. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Wayne Central School District – Financial Management (2012M-229)
… budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are funded primarily with State aid, sales tax, real property … encumbrances and ensure that year-end encumbrances are valid and supported. Develop comprehensive policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Shelby – Financial Management (2012M-206)
… financial operations for the period January 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … $2.6 million. Key Findings The Supervisor did not maintain accurate computerized accounting records. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Comptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … auditors found significant and pervasive weaknesses in internal controls at the regional office level that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Opinion 2001-10
… claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by … may determine , by resolution, that vouchers shall be certified or verified." (emphasis added). The last quoted … section 118(1) had provided that claims must be "certified to be true and correct in a statement signed by or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10IX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency … for requesting federal reimbursement for program spending. In those instances, the state agency must ensure that … that the federal reimbursement will be requested in a timely manner. It is essential that state agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDiNapoli: School District Tax Levy Cap Below 2 Percent
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentTown of Lyndon – Town Clerk’s Collections (2021M-117)
… complete report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, … collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported … a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Peekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, one of which was last logged on in January 2012. Ensured all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we … two employees or 14 percent of employees tested did not complete the annual SHP Training. Additionally, over 30 … one of the two SHP Trainings provided by the Village did not include all the minimum requirements. As a result, most …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3