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Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… period July 1, 2011, to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the … Crown Point Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mRed Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
Determine whether South Jefferson Central School District District officials accurately paid employees salaries and wages
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Overview – Special 20- and 25-Year Plans
… enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which created new … be beneficial for every member . Before submitting a plan election form, it’s important to speak with a NYSLRS representative to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewOpinion 95-9
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Service Award Program … committees of a fire company); (pro rating the number of points credited for participation in less than the minimum … who is also an active volunteer firefighter may not be granted points toward a year of firefighting service …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 1975
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … seasonal and other non-statutory positions to: $15.00 for State employees whose job location is within the counties of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageLocal Government – 2022 Financial Condition Report
… fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes … (mostly restored in LFY 2021), remained the next largest source of revenue. School districts are the most dependent on … in cities). Sales and use taxes, the next largest local source of revenue for local governments, were the most …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpen Book New York
… know how their tax dollars are spent. Without transparency in government, there cannot be accountability. His open data … track where money is going and how it's being reflected in the State's spending priorities using the Comptroller's … organizations and other governmental entities in effect April 1, 2012, or later. Includes both contracts …
https://www.osc.ny.gov/open-book-new-yorkBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitXVI.4.A Cash and Investments – XVI. Financial Reporting
… to credit risk, concentration of credit risk, interest rate risk, and foreign currency risk that have been formally … but excluding obligations of the U.S. Government or those guaranteed by the U.S. Government, both of which are not … from this requirement are investments issued or explicitly guaranteed by the U.S. government and investments in mutual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Agencies Bulletin No. 1949.1
… overtime earned during shifts that begin after 12:00 am on 10/01/2021 and before 11:59 pm on 03/31/2022. For any shift that begins at or after 12:00 am on 04/01/2022, the overtime rate shall revert to the rate in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District … or procedures. The treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. … plan that included the need and optimal funding level for each reserve. Town of Mooers – Highway Asset …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsNew York City Agency Services Monitoring Tool
… can impact the City’s ability to provide adequate public services for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous … strengthen oversight and allow the public a view into City services, has been modernized, including the release of the …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolBecoming Eligible for a Benefit – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Lockport – Justice Court (2018M-36)
Town of Lockport Justice Court 2018M36
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Cayuga County Community College – Information Technology (2013M-291)
… Maintain a complete, comprehensive software inventory list of all software that the College owns. Formalize a policy to … for all software licenses by purchase orders, license agreements or other supporting documentation, which shows the …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Recommendations Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about … auditor to ensure that the central treasurer, faculty advisors and student treasurers comply with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
Smithtown Central School District Capital Projects 2016M202
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202