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… Current and previous issues of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/publications/newslettersPine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … towns of Crawford, Gardiner, Mamakating, Montgomery, Mount Hope, Shawangunk and Wallkill in Orange, Ulster and Sullivan …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, distinct and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… was to determine whether the Town Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly … July 24, 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… Treasurer’s records. Ensure that detailed P&L statements are prepared for each fundraising event. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the … the lowest reasonable cost available and have taken steps to ensure that the bid process is not influenced by …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementVillage of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25LaFayette Central School District - Fixed Assets (2018M-073)
… for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established threshold have a … are accurate and up-to-date. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073West Buffalo Charter School - Payroll (2018M-72)
… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … update employee salaries included in offer of employment letters when salary changes were made. The Board did not … maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary Group Life Insurance. OSC Actions OSC will automatically process … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereState Agencies Bulletin No. 1973
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees … limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesOpinion 90-56
… as a condition of employment to induce continued, faithful and competent service (see, e.g., Hoyt v Broome …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 95-7
… "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of district … governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7State Comptroller DiNapoli Releases Audits
… insecurity. A prior audit, issued in September 2023, found that both AGM and DOH needed to strengthen controls to ensure … supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A prior audit, issued … services for homeless women at their 200-bed Magnolia House Women’s Shelter from July 2011 to June 2020. During the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… capital program. Projects that it cannot fund, such as Phase 2 of the Second Avenue Subway, could be carried over … Terminal was projected to need $150 million in in the 2025-2027 period, but is now projected to need $2.7 billion, with … The MTA’s Climate Resilience Roadmap put a minimum $6 billion price tag on protections against extreme weather …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … disasters and emergencies has averaged $958.6 million in aid annually. While actual annual amounts are variable … itself. The federal government cannot abandon the states in preparing for and responding to disasters.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Police Bulletin No. SP-174
… Affected Employees Investigators, Senior Investigators and Investigative Specialists represented by the New York … implemented an agreement between the State of New York and the New York State Police Investigators Association. The … Salary increases for Investigators, Senior Investigators and Investigative Specialists in Bargaining Unit 62. Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-york