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New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… financial operations. Determine whether the Board and District officials complied with Local Finance Law when … The Treasurer’s duties are not properly segregated and the Board and District officials did not provide adequate oversight … Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawVillage of Wappingers Falls – Board Oversight (2023M-70)
… provided adequate oversight over financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and capital projects. As a result, the Board did not have … sufficient information to oversee financial operations and capital projects. The Board was unaware of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186East Moriches Union Free School District – Financial Condition Management (2022M-1)
… complete report - pdf] Audit Objective Determine whether the East Moriches Union Free School District’s (District) … Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… complete report – pdf] Audit Objective Determine whether the Gorham-Middlesex Central School District (District) … online banking users’ access and permissions. Officials at the District also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Investment Advisory Committee
… basis. Tia Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeState Comptroller DiNapoli Releases Audits
… (2020-F-8) A prior audit identified over $36 million in improper Medicaid FFS payments for services that should … Department of Health: Improper Payments for Sexual and Erectile Dysfunction (ED) Drugs, Procedures, and Supplies … operating out of compliance with requirements for school bus drivers with the associated risk that under or …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … may be overstated by 27 days; ten employees’ electronic and manual timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial … is an important internal control for preventing errors and misappropriation of assets . By allowing others to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Asset Forfeiture Escrow Fund
… 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) Section 1349 and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property realized as a …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundTown of Saugerties – Claims Auditing (2024M-144)
… of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board … purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board did not conduct a thorough and deliberate audit of any claims before payment or …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Agencies Bulletin No. 1602.1
… 1602 Purpose To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees Employees who are overtime eligible and are in CSEA Bargaining Units 02, 03, 04 … To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16021-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceState Agencies Bulletin No. 1602.2
… 1602.1 Purpose To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees Employees who are overtime eligible and are in CSEA Bargaining Units 02, 03, 04 … To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – … While the county’s investments were generally legal, safe and liquid, county officials did not develop and manage a comprehensive investment program. Officials also …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… The State Education Department (SED) needs to improve its oversight and work to remove barriers to ensure school districts are providing the required services for students learning English, according to an audit released today by State … The State Education Department SED needs to improve its oversight and work to remove barriers to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you work for an employer that offers a special retirement plan, you must retire by the first day of the month following … 70th birthday, even if you have not elected the special plan. The Benefit If you are eligible to receive a full … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement benefit will be … pension makes your total retirement benefit equal to the amount you would have received if you had continued to …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementNormal Retirement – Article 14 Benefits
… You can choose normal retirement or early retirement, but must be separated from service on the first of the month following … for escalation — the annual increase or decrease of a benefit, based on the cost-of-living index. Some benefits …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementState Agencies Bulletin No. 302
… The report includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered … total number of employees, total addresses not barcodeable and any foreign addresses for a Department. OSC Actions … address that meets US Postal Service bar code standards and provide that address to the payroll office. Inform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-report