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Village of Churchville – Financial Management (2025M-128)

… Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – October 30, 2025 … Did the Village of Churchville Village Board of Trustees Board effectively manage fund balance …

https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128

Opinion 98-1

… that the contracts authorized by section 99-r include only those by which a municipal corporation provides a … available to all individuals within the county, but rather only to a class of county residents. Accordingly, it is our …

https://www.osc.ny.gov/legal-opinions/opinion-98-1

XI.16 Vendor Responsibility – XI. Procurement and Contract Management

… alteration, repair or improvement of any state building, whether constructed or to be constructed must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility

Other Bulletin No. 33

… automatic processing of the April 2016 Retroactive SCF MC Salary Increase and provide instructions fo …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scf

Riverhead Charter School – Debit Cards (2017M-254)

… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase … and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board intends to …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… of all businesses in the County that are subject to device inspections. …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… of Audit The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)

… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144

Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)

… $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … Employees’ leave accrual balances were overstated by 648 hours, valued at $16,779. Key Recommendations Maintain … adequate records to account for collections at the pool and remit pool collections timely to the …

https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56

Overview – World Trade Center Presumption

… the condition was the result of your participation in the events of September 11 and after, unless it can be proven the … or cleanup efforts has been extended to September 11, 2026 (Chapter 561, Laws of 2022). If you participated, and …

https://www.osc.ny.gov/retirement/publications/world-trade-center/overview

Cost-of-Living Adjustment – New Career Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …

https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan

… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never … for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …

https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment

Washington County – Procurement (2017M-224)

… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed by a Board of Supervisors, which is …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224