Search
Retiring Before Age 62 – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Retiring Before Age 62
https://www.osc.ny.gov/retirement/publications/1522/retiring-age-62Limitations – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Final Average Salary Limitations …
https://www.osc.ny.gov/retirement/publications/1522/limitationsOverview – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Final …
https://www.osc.ny.gov/retirement/publications/1522/overviewPayment for Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Payment for Service Credit …
https://www.osc.ny.gov/retirement/publications/1522/payment-service-creditBecoming Eligible for a Benefit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles …
https://www.osc.ny.gov/retirement/publications/1522/becoming-eligible-benefitContributing Toward Your Retirement – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles …
https://www.osc.ny.gov/retirement/publications/1522/contributing-toward-your-retirementAlbany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Webb - Ski Collections (2018M-188)
… ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials … should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski lift transactions that did not require payment were not …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … million and found that they were adequately supported, for appropriate purposes and audited and approved before … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Town of Knox – Town Clerk (2020M-72)
… the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections … whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing … Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsVillage of Delhi - Disbursements (2019M-204)
… she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked … Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an individual … reviews payroll before payment. Create procedures for medical reimbursements to ensure that they are for proper …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Fighting Public Corruption
… DiNapoli is committed to fighting public corruption and encourages the public to help fight fraud and abuse …
https://www.osc.ny.gov/investigationsState Agencies Bulletin No. 312
… Purpose To explain an automatic dues and agency shop fee increase Affected Employees Employees in Bargaining … deduction to $17.59 for dues (code 291) and agency shop fee (code 295). Agency Actions Notify affected … To explain an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/312-nyscopba-dues-and-agency-shop-fee-increaseRestitution Payments (2021-MS-2)
… complete report - pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] … Key Findings Department officials must do more to ensure victims receive court ordered restitution. Our … account to the crime victims whose restitution orders have remained unsatisfied for the longest period in a timely …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual … street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not conduct or … a list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances shown in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… Town of Greenville (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,741, Town officials budgeted a total of $2.48 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Lake Mohegan Fire District – Procurement (2026M-31)
… [read complete report – pdf] Audit Objective Did the Lake Mohegan Fire District … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31Montauk Fire District – Board Oversight (2024M-117)
… report – pdf] Audit Objective Determine whether the Montauk Fire District (District) Board of Commissioners … Determine whether the Montauk Fire District District Board of Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117