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Falconer Central School District – Financial Management (2024M-52)
… officials did not implement corrective action. As a result, the Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, … funding source for capital projects without voter approval is misleading and continues to further diminish the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Montauk Fire District – Board Oversight (2024M-117)
… and audited to comply with statutory requirements. As a result, the Board diminished the District’s transparency … received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … audit of the District’s financial and LOSAP records is performed annually. Ensure the Secretary-Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Putnam County – Court and Trust Funds (2024-C&T-2)
… funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain … trust funds for the period January 1 2022 through November 15 2023 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 10 members, including …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174State Agencies Bulletin No. 1206
… The Control-D upgrade will be completed between 6:00 a.m. and 9:00 a.m. on November 19, 2012. OSC Actions OSC is performing an upgrade to Control-D version 3.7.01.100.The … been viewed during the current session will be highlighted in the Report List A new option has been added to show the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… continuing financial support for those still struggling to find their footing. Also, December tax receipts were heavily … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… To determine whether Eastern Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, … submitted to United by Eastern Orange Ambulatory Surgery Center, LLC (Eastern Orange), a non-participating provider … for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) New York State Health Insurance Program: …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Empire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow certain special items, such as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 719
… salary and the ending of Security Enforcement Differential for affected employees. Affected Employees … ( UA8 ) shall no longer exist. The Arbitration Award calls for a Salary Increase for all arbitration eligible employees on 3/31/07 in the … salary and the ending of Security Enforcement Differential for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainTown of Lewis – Records and Reports (2025M-17)
… (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November … retaining custody of Town money, maintaining accounting records and providing financial reports to the Town Board … complete and accurate accounting records and reports. As a result, the Board lacked reliable records and reports to …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of … an additional 392.54 days worked to the New York State and Local Retirement System. The release of this report was held … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Fiscal Year Earnings and Prior Years’ Adjustments
… tool for your next annual invoice. Your projected invoice is calculated using anticipated earnings, so your projected invoice may not match your estimated or annual invoice . Viewing Your Fiscal Year Earnings and … Review the earnings reported from April 1, 2025–March 31, 2026 (we send a reminder in April to contacts with the …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsCity of Troy – Budget Review (B5-13-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Emerging Manager Program
… Manager Definition and Life Cycle to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for current allocating parameters and contact …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… separating from service. The additional service credit is determined by dividing your total unused, unpaid sick … members, the maximum number of sick leave days allowable is 165. However, for some members employed by New York State, the maximum is 200 days. Credit for your unused sick leave at retirement …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveWest Nyack Fire District – Claims Processing (2014M-259)
… the District’s claims processing for the period January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the State and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vested Retirement Benefit – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit