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Bath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Scottsville - Financial Management (2018M-75)
… to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… joint entity of Tompkins County’s Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsArdsley Union Free School District – Reserve Funds (2015M-348)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding … The District’s schedule identifying the leave balances for employees entitled to a payout at retirement included …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Chili Public Library – Board Oversight (2015M-130)
… was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. … by the Town Board. The Library’s budgeted appropriations for 2015 were approximately $1.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Schenectady Municipal Housing Authority – Payroll (2014M-223)
… of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, 2014. Background … Board of Commissioners. Operating expenditures for the fiscal year ending March 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Carle Place Water District – Procurement (2014M-18)
… audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … which comprises three members. The District’s expenditures for the 2012 fiscal year totaled over $2.2 million. Key … officials did not always obtain necessary quotations for purchases. Key Recommendations Consider revising the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Vendor File Advisory No. 6
GFO Update Vendor Designations
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsOperational Advisory No. 26
… of Operations (OOO) maintains agency contact information for various audit and operational purposes. The OOO requires … every six months to ensure it is accurate. It is important for agency contact managers to complete the bi-annual …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsState Agencies Bulletin No. 1981
… the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees Tier 6 members of ERS Plan Type 87 are affected. Background In accordance with … 6 ERS members. Questions Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022State Agencies Bulletin No. 1878
… Members of the NYS Legislature who are paid using the LEG Pay Basis Code in the following departments are affected: … into a Member position with a Pay Basis Code of LEG on 12/27/2019 or later Members who were returned to the … in a previous year Control-D Report NPAY586 Pay Basis Code LEG Year End Adjustments identifies Members tentatively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1987
… using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
… using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… have been avoided or reduced. Town of Chesterfield – Town Clerk (Essex County) The clerk did not properly record, deposit, remit or report … for, and money could be lost or misappropriated. The clerk and deputy clerk did not record and issue receipts for …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… none of the justices prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known liabilities by a total of $1,104. … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Cortland County) City officials did not ensure all credit account purchases and employee reimbursements were properly … transactions are not compared to supporting documentation. Bank agreements lack important components such as identifying … banking. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… assumed rate of return on investments from 7 percent to 6.8 percent, anticipating a lower return investment … we have kept the state pension fund strong and one of the best funded in the nation. The long-term outlook for … once again ranked the state pension fund as one of the best funded among public pension plans. Only eight states had …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York City, were in service-providing industry sectors in 2024, with jobs in the health care and social assistance … statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs … of $78,013 on Long Island. Statewide findings include: In 2024, health care and social assistance, the largest industry …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economy