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State Comptroller DiNapoli Releases Municipal & School Audits

… $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of … purchases were inappropriate and not for proper district purposes. The superintendent and other employee reimbursed … Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (Erie County) District officials did …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits

Automated Phone Service

… days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last four … for information. Did You Know? In many cases you can use Retirement Online instead of calling NYSLRS. It’s the … amounts, request to purchase service credit, apply for retirement and more. Sign in to your account now. #1 …

https://www.osc.ny.gov/retirement/members/automated-phone-service

Payroll Improvement Project Bulletin No. PIP-012

… PayServ to PeopleSoft version 9.2 (v 9.2) on March 15, 2021. In order to reduce customizations, improve processing, … in this bulletin will be effective at Go Live on March 15, 2021. Addl Pay Proration In v 9.1 the system is not able to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-pay

What is a Defined Benefit Plan?

… minimum age and service requirements established by your retirement plan, you will receive a monthly pension payment … a preset formula and provide a specified payment amount at retirement. These plans are supported by contributions from … to your pension plan is the New York State Common Retirement Fund . Over the past 20 years, the Fund’s …

https://www.osc.ny.gov/retirement/members/defined-benefit-plan

Iroquois Central School District – Financial Condition (2014M-22)

… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. … realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Hendrick Hudson Central School District – Financial Condition (2013M-241)

… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241

East Moriches Union Free School District – Budget Review (B7-14-3)

… are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … East Moriches Union Free School District Budget Review B7143 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Brookfield Central School District – Financial Condition (2014M-48)

… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Village of Speculator – Financial Condition (2013M-381)

… audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381

East Moriches Union Free School District – Budget Review (B7-13-3)

… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Edinburg Common School District – Tax Collection (2016M-233)

… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Opinion 97-7

… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-97-7

COVID-19 Pandemic Small Business Recovery Grant Program

… the 2021-22 State budget established the Program, with $800 million in funding. ESD was charged with administering …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-program

SUNY Bulletin No. SU-274

… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. Effective with the … 2015 Agency Actions Each agency is required to update the Retirement Plans page to change the Benefit Plan based on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-plan

Comptroller DiNapoli Releases Municipal Audits

… infrastructure. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1

Unified Court System Bulletin No. UCS-350

… Increases. Affected Employees : Eligible employees in the following bargaining units who meet the eligibility … SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2025 for employees located in the City of New York and the Counties of Nassau, Rockland, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increases

Adirondack Central School District – Financial Condition (2016M-184)

… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, … fund was not self-sufficient and required advances and subsidies from the general fund to finance its operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Town of Lincoln – Financial Management (2013M-245)

… 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were … plan or establish reserves to ensure unexpended surplus funds will be used as this Board intends, or in other ways to … Develop a formal plan to use the unexpended surplus funds in the general fund in a manner that will benefit …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245