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Optional Service Credit Purchase Payments – Enhanced Reporting

… If members choose to purchase credit for additional previous public service, they have the option to pay the required contributions, plus interest (if applicable), through: A single lump sum payment; … NYSLRS members may buy back past service If they buy it through payroll deductions Retirement Online …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-payments

Town of Stanford – Financial Condition (2013M-225)

Town of Stanford Financial Condition 2013M225

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225

State Comptroller DiNapoli Releases Municipal Audits

… made mandatory filings accurately and in a timely fashion. Slate Hill Fire District – Procurement and Claims Processing …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits

NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon

… related to racial diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense … those voting "against” it, the proposal received majority support. “Shareholders sent a loud message to Amazon that … Proposal From New York States Pension Fund Received Support From 4418 Percent of Shareholders …

https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazon

City of Oneonta – Departmental Collections (2013M-13)

… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or … traveler is exceeding the general maximum rates set forth in the travel policy, authorization to do so). An original, …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

Town of Lyndon – Purchasing (2013M-149)

… would specify the number of written or verbal quotes or bids to be obtained for various dollar thresholds, among … however, these resolutions made no mention of quotes or bids to be obtained prior to such approval. The Highway …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149

Town of New Berlin – Ambulance Company Loan (2013M-22)

… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

State Comptroller DiNapoli Releases School Audits

… determined officials also did not disable 72 unneeded network accounts in a timely manner. Officials also did not … technology (IT) controls over the district office’s network to safeguard personal, private and sensitive … activity. District officials did not properly manage network user accounts. Auditors examined all 31 enabled …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… District is located in the Town of Southampton, Suffolk County. The District is governed by the Board of Education … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the … was dated July 28, 2012 and the purchase order was dated September 5, 2012. Key Recommendation Ensure that purchase …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333

Hammond Central School District – Financial Management (2024M-70)

… District officials did not properly manage the District’s fund balance and reserve funds. As a result, they levied … balance to close projected budget gaps, when the District’s actual annual revenues were sufficient to cover annual … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000.  Accumulated …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports,  Filed the required … (OSC), and  Reported the results of the Village’s fiscal activities to the public in a transparent manner.  … entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports,  Filed the required … (OSC), and  Reported the results of the Village’s fiscal activities to the public in a transparent manner.  … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)

… responsibilities were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payroll

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk … 1,200 homes and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 million. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … Ensure that formal written policies and procedures are in place for financial recording and reporting. Perform, or …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

Comptroller DiNapoli Releases Municipal Audits

… Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal … County) The board did not adopt a financial management policy and town officials have not developed procedures to …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1

Department of Transportation Bulletin No. DOT-14

… the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of the Laws of 2008 … employees) Earnings End Date: Same as Begin Date Earn Code: COB Amount: Applicable Amount Payroll Register and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenance

Credit for Previous or Military Service – Regional State Park Police 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 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …

https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-service