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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-103Town of Waterloo – Financial Management (2022M-7)
… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) … manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor … and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish written multiyear …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-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-andAccounts 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-numberTown 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-s9-24-41Monroe 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-156Village of Elmira Heights – Claims Auditing (2024M-44)
… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, … of all claims. Ensure quotes are obtained and attached to the claims to help ensure competition is sought in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Hammondsport 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-63State 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-addressEmployer 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-seminarsService 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-benefitsPartial 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-paymentAccounts Payable Advisory No. 64
… the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a … agency when the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of appropriation immediately upon …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksDiNapoli Statement on Executive Budget Proposal
… few and put it back into the hands of ordinary citizens. In the coming weeks, my office will thoroughly review the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… records that include cash balances and an accounting for all revenues and expenses. Perform monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSmithtown Fire District – Capital Project (2014M-231)
… audit was to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through … $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital reserve fund without complying with permissive …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board did not perform an effective audit of claims to ensure that purchases were made for Town purposes. The … Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Germantown Fire District – Board Oversight (2014M-166)
… of Germantown and Columbia County. An elected five-member Board of Fire Commissioners governs the District. The … appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services … Germantown Fire District Board Oversight 2014M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78