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Credit for Previous or Military Service – En-Con Police Officers Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCUNY Bulletin No. CU-415
… code 276 are now valid for Bargaining Unit CD. The flat dollar amount for dues and agency shop fee is currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programState Agencies Bulletin No. 1387
… position pools and the crosswalk between the current mapping and the new SFS chartfield strings Affected Employees … position pools and the crosswalk between the current mapping and the new SFS chartfield strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialMaximus, Inc.
… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background DOH added … in contract amendments for services outside the scope of the original contract. The services were related to the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B6-14-14) - Revised
… the significant revenue and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are … 55 of the Laws of 2014, which will not be available in future years and will create a funding gap. The City … tax may be optimistic. The budget includes $5.3 million in revenue generated by red light cameras; the legislation …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The East Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… provider. The audit covered the period from September 26, 2012 to December 31, 2016. Background Medicaid provides … since September 2012. During the period from September 26, 2012 to December 31, 2016, Medicaid paid the provider $2.4 million for 26,345 transportation claims. Key Finding The provider did …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsHammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… [read complete report – pdf] Audit Objective Determine whether the Village … Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) … Hoosick Falls Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… complete report – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data … was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former … process. School officials disagreed with certain aspects of our findings but indicated they initiated corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollSouthold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and … in Orange County. The District is governed by the Board of Education, which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNewfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238CUNY Bulletin No. CU-292
… agencies with information for the manual processing of the raise. Affected Employees Annual and hourly grade 600 employees in Bargaining Unit TI with a title of Theatre Technician, Theatre Technician (hourly), Lead … 4/12/07 Background Pursuant to the 2004-08 Memorandum of Agreement between the City University of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceCircle of Friends – Compliance With the Reimbursable Cost Manual
… State Education Law, SED establishes reimbursement rates for special education providers based on financial … education programs we audited. Key Finding Based on a review of a sample of transactions, we found that, generally, the costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Early Assessment of the Encounter Intake System (2015-S-41) Managed Care … enrolled recipients. Auditors found most Medicaid MCOs (42 of 52) were not ready to submit Medicaid encounter data to …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-audits