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Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop a written IT contingency … As a result, officials had active but unneeded network user accounts that could be used as entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and … The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Town of Volney – Financial Operations Oversight (2024M-93)
… fiscal position and results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (GML), Section 30. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer … did not maintain complete and accurate accounting records and did not provide timely, accurate or adequate … totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … with our recommendations and have indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53SUNY Bulletin No. SU-52
… payments. Affected Employees Inactive employees (and leave without pay) with active deductions in bargaining … the employee's deductions on the general deduction panel and also verify the retirement panel. This action is required … job record, agencies must verify the general deduction and retirement panels and cancel or initiate appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Lodi – Town Hall Capital Project (2024M-130)
… detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130State Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried … the employee was eligible for the earnings. Put "0" (zero) in the Annual Addl Earnings. The system will not calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may only benefit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsFinancial Reporting and Asset Allocation
… Fixed Income 22% Credit 4% Opportunistic/Absolute Return Strategies 3% Cash 1% … These reports provide the public with …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationState Agencies Bulletin No. 1704
… increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as follows: Annual Salary … receive an increase to base salary, Increment or Longevity Pay with an effective date after January 1, 2019 will remain … employees. Questions Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCayuga County Community College – Information Technology (2013M-291)
… College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of New Rochelle - Elevator Inspections (2018M-62)
… Although the City’s Elevator Master List included 226 properties with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related equipment that …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Ordinary Death Benefit – Police and Fire Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… The New York State Court of Appeals has determined that retirement … may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund … option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – Police and Fire Plan
… The New York State Court of Appeals has determined that retirement benefits are … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – En-Con Police Officers Plan
… The New York State Court of Appeals has determined that retirement benefits are … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a …
https://www.osc.ny.gov/retirement/publications/1822/divorce