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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… received questionable expenditure reimbursements totaling $319. In total, we question the propriety of $117,615 in …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… effectively managing the District’s finances. However, the Superintendent and the Board did not develop reasonable … Set limitations on the amount of transfers the Superintendent can make without prior approval. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … Center project converting 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. … did not adequately monitor their sponsored projects to ensure that they achieved, or made reasonable progress …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… or method to determine the amount of unexpended surplus funds to maintain. The bookkeeper/budget officer did not … setting forth the reasonable amounts of unexpended surplus funds that the Town should maintain. Develop procedures to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Truxton Fire District – Audit Follow-Up (2022M-123-F)
… Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … the Truxton Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fState Comptroller DiNapoli Releases School Audits
… Miller Place Union Free School District – Check Signing (Suffolk County) The treasurer does not maintain … the application of his signature during the check signing process. Although auditors found no exceptions when …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… as of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to … and reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… state saw drops in overall collections for August, ranging from 1.3 percent in Tioga to 35.5 percent in Delaware. New … 27.1 percent in the April-June quarter, down $1.2 billion from collections in the same quarter of 2019. Over the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustCUNY Bulletin No. CU-735
… additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 … of New York (CUNY) agreed to implement the NYS Paid Family Leave program (PFL) beginning January 1, 2021. CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsCUNY Bulletin No. CU-336
… Purpose To inform CUNY payroll staff of new PayServ code to use when submitting a Managerial Performance Based Bonus payment. Affected Employees Classified Managerial employees … Actions The newly created earn code CMB replaces the use of earn code ADJ for this payment. Managerial Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusProcurement (P) Card Program
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws rules regulations and guidelines governing the purchasing card program and State purchasing requirements
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programState Agencies Bulletin No. 777
… To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by … biweekly deduction for Dues (Code 201 ) and Agency Shop Fee (Code 212 ) based on the annual salary amounts as … exclude additional salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeAccidental Death Benefit – New Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitEligibility, the Benefit and Filing – New Career Plan
… of tier, if you work for an employer that offers a special plan (that allows retirement after 20 or 25 years of … The Maximum Benefit For Tier 1 members, the maximum pension portion of your retirement benefit is 75 percent of your FAS. The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingAccidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to one-half (50 percent) of your FAS (less any Workers’ Compensation benefit paid or payable because of your death). … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family … the difference to your designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… to one-half (50 percent) of your FAS (less any Workers’ Compensation benefit paid or payable because of your death). … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family … the difference to your designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitDiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… next year. After a gunman took her husband from her and injured her son, she turned her personal tragedy into a … and took time to join me in an effort to educate others on childhood obesity. I wish her all the best, pray for her …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthy