Search
Town of Rutland – Water and Sewer Charges (2025M-30)
… process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts billed were …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Panama Central School District – Procurement (2024M-73)
… officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the District’s procurement policies or New York State … and did not ensure District officials complied with the procurement policies and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved … officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly approved … Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and unsupported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitSUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for … UUP, GOER, and OSC, certain employees who were part-time during the 1996 academic year may receive Discretionary Lump … Payments. Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… town officials, auditors found the town had seven unneeded network user accounts and did not create adequate written IT policies for network user access, online banking, and breach notification. … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From Jan. 1, 2023 through May 31, 2024, deposits, including those for hall rentals and fundraising, totaled $211,917. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… 2022-23 through 2024-25 fiscal years. As a result, there is an inaccurate depiction of the actual financial condition …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… the Fund operates with the highest ethical standards, is in full compliance with fiduciary and statutory … review.” This review, required by state regulations, is part of the reforms that DiNapoli fought for when he … with a clear, independent assessment of how the Fund is being managed and where improvements could be made. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalSUNY Bulletin No. SU-318
… annualized equivalent of the minimum wage for their work location. Affected Employees SUNY employees in hourly or … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). … are eligible for the 2021 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 99-6
… 545 of the Real Property Tax Law. August 24, 1999 J. Scott Greer, Esq., Attorney Shoreham-Wading River Central School …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… This bulletin is superseded by Payroll Bulletin No. 1996.1 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1996 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… This bulletin is superseded by Payroll Bulletin No. 1997.1 . Purpose The purpose of this bulletin is to … State Agencies Bulletin No 1997 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainBecoming Eligible for a Benefit – State Police Plan
… you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial … The reporting of depreciation is required for the governmentwide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOperational Advisory No. 24
Fiscal Year End 202526 Important Dates
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of … February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClinton Central School District – Payroll (2017M-252)
… Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 … of his review of their hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252New Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… audit was to examine the District’s financial condition for the period July 1, 2013 through May 14, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245