Search

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …

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)

… The Highway Superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not …

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)

… Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board and Supervisor did not effectively manage the Town’s …

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)

… competition for 17 purchases totaling $27,231. Further, contract award and pricing information was lacking on seven purchases made through State contract vendors, and the District should have paid $1,028 …

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)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

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

Town of Franklin – Financial Condition (2018M-8)

… Key Findings Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or … Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Accounts Payable Advisory No. 22

… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public accountability and provides useful information to contracting agencies and potential future bidders. …

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)

… at the Library, such as signs identifying van accessible parking spaces. Recommendation Town officials should assess …

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

New York State Payroll

… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax …

https://www.osc.ny.gov/state-agencies/payroll

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

… Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate BOCES purposes. …

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)

… complete report – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) … audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate audit of … Determine whether the Village of Elmira Heights Village Board of Trustees Board …

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)

… not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, 2024, the District earned $321,316 from its 37 interest bearing bank accounts and 27 …

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

… released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is … 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

… benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of … 1% of their FAE for each year of creditable service beyond 20, up to 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 …

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

… 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to receive a … Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; … a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your retirement …

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

Accounts Payable Advisory No. 64

… or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed … review the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checks