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CUNY Bulletin No. CU-638
… Purpose To notify agencies of an automatic dues increase. Affected … bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time employees and from $14.55 to $14.95 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for … This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 2006-4
… security for local government deposits and investments do not apply to an irrevocable letter of credit issued by a … credit issued in favor of the local government for a term not to exceed ninety days by a bank (other than the bank with … (12 USC §§1422a, 1424, 1426, 1432). 2 As such, they do not fall within the definition of “bank” for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… Claims Auditing (Westchester County) Town officials did not procure all goods and services in accordance with board … that would be passed onto taxpayers. The board also did not always properly audit claims before approving them for payment. For example, town officials did not seek competition or maintain supporting documentation for …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… An administrative hearing is a formal legal proceeding with a hearing officer presiding. You may represent yourself … using secure encrypted email. You must provide NYSLRS with copies of any additional reports and documents to be …
https://www.osc.ny.gov/retirement/members/administrative-hearingsSmithtown Fire District – Capital Project (2014M-231)
… is located. The District covers nearly 18 square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award … The District’s LOSAP point system is not consistent with New York State General Municipal Law (GML). District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… and provide a written report to the Board. Discontinue the practice of pre-signing checks. … Sidney Fire Department and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… financial transactions, including audit of bills prior to payment and review of the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the … did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported and for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Washington County – Procurement (2017M-224)
… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Cost-of-Living Adjustment – Police and Fire Plan
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Port Authority of New York and New Jersey (Authority) did not follow the New York State Department of Transportation … Instead, the Authority followed its own methods, but did not always comply with the Department’s requirement for an annual interim inspection if the repairs are not completed. Further, we noted that 10 of the 17 Safety …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56