Search
Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … be readily disbursed to victims who could not be located. As of August 2012, the Department held over $16,000 in …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven … provide. The fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 … final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Business Partners
… as administrator of NYSLRS and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions … with the Retirement and Social Security Law (RSSL), the State Administrative Procedures Act (SAPA) and the …
https://www.osc.ny.gov/retirement/business-partnersDiNapoli Announces State Contract and Payment Actions for September 2015
… and payments were accelerated in order to allow an upgrade of the Statewide Financial System. Cumulatively through … $4.4 billion and 26,200 payments valued at $123.9 million. As the state’s chief financial officer, DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Municipal & School Audits
… and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation payments were … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors determined that seven employees …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Dec. 31, 2023, on Aug. 28, 2025 – 544 days after the due date. Furthermore, the supervisor provided the board with …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Opinion 90-34
… may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Comptroller DiNapoli Releases Audits
… was withheld from auditors. Office of General Services (OGS): Service-Disabled Veteran-Owned Business Program … An initial audit released in September 2016 found OGS had made substantial progress carrying out its …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsAbout NYSLRS
… System (NYSLRS) is one of the largest retirement systems in the world, administering benefits for more than 1.2 … benefits to employees of participating public employers in non-teaching positions outside of New York City, including … head of NYSLRS. As fiduciary, the Comptroller acts in the best interests of NYSLRS members, retirees and …
https://www.osc.ny.gov/retirement/about-nyslrsGroton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and … fund balance has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Livonia Central School District – Software Management (2016M-293)
… applicable licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Eldred Central School District – Budget Review (B4-15-3)
… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: This benefit is not available to Tier 3 members whose employer offers a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hPawling Central School District – Selected Financial Activities (2012M-185)
… to include guidelines for procuring professional services and ensure that District officials adhere to them. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Ordinary Death Benefit – Regional State Park Police Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – State University Police Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefit