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Village of Port Chester - Dual Employment (2018M-91)

… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Harford Fire District – Records and Reports (2016M-170)

… of Audit The objective of our audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate from … Harford Fire District Records and Reports 2016M170 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Town of Broadalbin – Leave Accruals (2014M-88)

… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Jefferson Central School District – Fund Balances (2015M-236)

… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Attica Central School District – Financial Management (2022M-103)

… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Town of Waterloo – Financial Management (2022M-7)

… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

Wynantskill Union Free School District – Purchasing (2022M-85)

… Union Free School District (District) sought competition when purchasing goods and services that fell below the … officials could not always support competition was sought when purchasing goods and services that fell below the … Union Free School District District sought competition when purchasing goods and services that fell below the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Accounts Payable Advisory No. 22

… Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract must …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Village of Elmira Heights – Claims Auditing (2024M-44)

… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Hammondsport Central School District – Investment Program (2024M-63)

… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

State Comptroller DiNapoli Statement on 2025 State of the City Address

… P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better financial … P DiNapoli released the following statement on New York City Mayor Eric Adams 2025 State of the City address …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

Employer Education Seminars

NYSLRS employers can schedule training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement presentations for their members

https://www.osc.ny.gov/retirement/employers/employer-education-seminars

Service Retirement Benefits – Special 20- and 25-Year Plans

… What is the pension benefit calculation for Section 383-e? Members with … a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension … 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefits

Partial Lump Sum Payment – Special 20- and 25-Year Plans

… sum payment (PLS) at retirement. To be eligible, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-payment