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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Key Findings The District spent more than $50,000 on a contract with a certified public accountant (CPA) to provide … were approved without the necessary documentation to support the claim being audited. The District purchased … the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that did not comply …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… and four elected Council members and is the legislative body responsible for overall Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report 2007-S-128). Background Our … Determine the extent of implementation of the 3 recs included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followOpinion 88-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … by the certifying agency will be met." (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Opinion 95-5
… equipment and costs necessarily incidental thereto, then that proportionate amount of the debt service on those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying services for continuous recruitment … Consulting Group Inc. for management consulting services to support the New York State Commission on the Future of … State University of New York to establish the Innovation Hub to promote economic development in Western New York. $5 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant reimbursements Municipal …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewAccounts Payable Advisory No. 65
… be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal year-end, … on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… out of the 72 claims totaling approximately $524,000 in our sample, were not audited and approved by the Board …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an optional sick leave benefit. …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jBrighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … employees were paid $4,850 more than they were entitled to. District officials did not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119