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South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Determine if District officials accurately allocated personnel costs between District and State grant activities. … employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… usage logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board did not adopt an annual budget. The Board did not adopt a code of ethics to provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andNew York State Payroll
… Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Forms … related to payroll services. Payroll Users Group The New York State Payroll Users Group, established in December 1999, …
https://www.osc.ny.gov/state-agencies/payrollDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… at the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … our diverse portfolio and a long-term approach, the Fund is solidly positioned to continue to provide the retirement … (8.5%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarter2022 Virtual Lunar New Year Celebration
… stream of the event has ended, but the replay of the event is available below. 2022 Honorees Kevin Kim Commissioner … About Lunar New Year Lunar New Year, or Chinese New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationLyndonville Central School District – Financial Condition (2016M-143)
… The purpose of our audit was to review the District’s financial condition and budgeting practices for the period … Lyndonville Central School District Financial Condition 2016M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Village of Maybrook – Water Operations (2013M-121)
Village of Maybrook Water Operations 2013M121
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Comptroller DiNapoli Releases Municipal & School Audits
… city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Bond Calendar for June and July
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York state New York City and their major public authorities during the months of June and July of 2023 their major public authorities during the months of June and July of 2023
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyDiNapoli Releases Bond Calendar for March and April
… State, New York City and their major public authorities during the months of March and April of 2024. The planned … State New York City and their major public authorities during the months of March and April of 2024 …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilAbout the Regulation – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Get answers about the NYSLRS Elected and Appointed Officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… DiNapoli said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market interest and a historically low interest rate environment translated into favorable …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedState Comptroller DiNapoli Releases Municipal Audits
… Town of Groton – Highway Department Asset Accountability (Tompkins County) Town officials did not adequately safeguard … receipts for all transactions and did not prepare monthly bank reconciliations and verify the accuracy of the financial records. As a result, the clerk’s bank account balance was $6,251 more than it should have been …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Comparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership … 6. Service Retirement Pension Benefit Calculation — Most ERS members are covered under the Article 15 Retirement Plan … FAE × years of service beyond 30 For information on other ERS retirement plans, refer to our Publications page . …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefits