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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)

… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …

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

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)

… complete report – pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured credit card charges were …

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)

… (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or …

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

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Smithtown Fire District – Capital Project (2014M-231)

… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… and receipts and that documentation is maintained for all disbursements and cash receipts. Ensure that the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Schuyler Heights Fire District – Claims Processing (2014M-124)

… and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124

Town 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-239