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Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… 1, 2014 through March 21, 2016. Background The Hawthorne Cedar Knolls Union Free School District is located in … Hawthorne Cedar Knolls Union Free School District Internal Controls …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overNaples Central School District – Online Banking (2015M-143)
… both of the District’s banks are enabled, including an alert system that advises the Treasurer and Business Manager …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Caledonia-Mumford Central School District – Online Banking (2016M-227)
… County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 … not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment insurance and tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesFallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Village of Quogue – Justice Court (2015M-18)
… 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Humphrey – Financial Management (2013M-116)
… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Clarence Public Library – Audit of Claims (2016M-355)
… 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from … Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184State Agencies Bulletin No. 2256
… Increased Amount LOC (Location Pay) $1,613 $1,661 $1,711 SUP 1 (Supplemental Location Pay) $1,343 $1,383 $1,424 SUP 2 (Supplemental Location Pay) $2,017 $2,078 $2,140 SUP 3 (Supplemental Location Pay) $2,352 $2,423 $2,496 IPF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalNYSLRS Fact Sheet
… beneficiaries ERS (as of March 31, 2025) Average pension for all ERS retirees and beneficiaries: $28,491 Tiers of … of members) PFRS (as of March 31, 2025) Average pension for all PFRS retirees and beneficiaries: $64,131 Tiers of … is no Tier 4 in PFRS. Benefits Paid and Contributions (for State fiscal year end March 31, 2025) Benefits paid out: …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesCity of Lackawanna – Garbage Collection Fees (2021M-206)
… were not eligible for such services. 14 of the 27 garbage fee exemptions reviewed (52 percent) lacked appropriate … memos indicating 10 City properties required garbage fee assessment and/or billing updates during our audit …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… over personal, private and sensitive information (PPSI) in its Student Information System (SIS) for the period July … Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, Verona and Vienna …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… million. The District had excess capacity on 124 of the 210 routes reviewed. We identified six routes which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationComptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one … This follow-up audit assessed the fire district’s progress in implementing recommendations made by auditors in a January …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1182
… are subject to Federal, State and Local taxes are loaded in PayServ and reflected in the employee paycheck under the TXE earnings code. The … OSC Actions OSC will process four months of files in two pay cycles as specified above. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservAnnual Employer Contributions – Employer Contributions and Rates
… for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due February 1, 2026) uses: The employees’ earnings reported to NYSLRS by … during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial Valuation for State …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributions