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… Below, you’ll find retirement plan publications and general information guides covering key retirement … distinct systems: the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). Your system, tier and … publications information to help prepare to retire and publications for employers …
https://www.osc.ny.gov/retirement/publicationsDo We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… Region June 5 5:00pm-8:00pm June 6 10:00am-8:00pm Sulphur Spring Festival Main Street Clifton Springs, New York Ontario … York June 20 12:00pm-5:00pm CNY Pride Parade and Festival Syracuse Inner Harbor Syracuse, New York Onondaga June 25 10:00am-2:00pm Community …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Ticonderoga – Capital … County) The board did not provide adequate oversight and management of capital projects. Town officials did not … accounting records. Town of White Creek – Disbursements and Annual Financial Reports (Washington County) The …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials consistently …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … of $4.4 million per year from 2012-13 through 2014-15. In addition, the board adopted budgets that included about …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… In addition, MCOs are required to have effective compliance programs, including full-time Special …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionState Agencies Bulletin No. 1585
… Correction Sheet Report which is available every Friday. Agencies will be given two full pay periods to notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Upper Jay Fire District – Board Oversight (2023M-24)
… which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. … status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Tuckahoe Union Free School District – Overtime (2023M-53)
… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Corning City School District – Claims Auditing (2023M-105)
… complete report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and … totaling approximately $19.5 million and determined that: The claims auditor, who is an employee of the Greater …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Mineola Union Free School District – Financial Condition Management (2021M-44)
… the District’s financial condition. As a result, more taxes were levied than were needed to fund operations. A … the Board did not adjust ensuing years’ budgets based on prior years’ actual results. Therefore, general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The … supplemental written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students miss this learning opportunity and District officials have little assurance that ECA funds are … loss statements. Ensure ECA clubs remit receipts to the central treasurer promptly and that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capImplications for the Future – 2021 Financial Condition Report
… unwanted spending cuts, tax increases or other actions in case of an economic downturn or catastrophic event. …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureControls Over CUNY Fully Integrated Resources and Services Tool
… To determine whether the City University of New York (CUNY) adequately controls access to the CUNY Fully Integrated Resources and Services Tool system … To determine whether the City University of New York CUNY adequately controls access to the CUNY Fully Integrated …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee … for payroll officers that lists all employees who claimed the exemption on NYSPO Affected Employees All employees who … federal taxes will be withheld if they claim exemption on the Form W-4 Employee’s Withholding Allowance Certificate, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Court (Court) money is properly recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets … by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations