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Lump Sum Payments – Enhanced Reporting
… must submit the settlement agreement or court documents to NYSLRS for review before making any payments or … If the payment is pensionable, you will then be required to submit the appropriate payments and adjustments. ** For a … members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in the calculation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsControls Over Cash Advance Accounts
… Education Department (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsNewark Valley Central School District – Procurement (2022M-60)
… District officials did not always seek competition for the purchase of goods and services not subject to … of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Fire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … received), which prevented the Board’s approval and price verification. 31 claims totaling $20,714 were missing 28 … on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Saranac Central School District – Tuition Billing and Collections (2023M-90)
… at the District. Key Findings District officials did not properly bill and collect tuition for nonresident foster … had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Central Square Central School District – Fund Balance (2022M-196)
… surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, … District’s surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued … nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringRye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected … transportation, health and welfare services and textbooks to approximately 11,400 resident students attending nonpublic … necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal commuting expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedState Comptroller Releases Municipal Audits
… (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over $4.1 million were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsMore About This Retirement Plan – Article 14 Benefits
… State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliPayment for Service Credit – Article 14 Benefits
… by Article 14, you will usually be required to pay for service currently not credited to you. There are two kinds of past service costs — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – En-Con Police Officers Plan
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of the benefits and services available to you as a member of our system, including: Benefits you will receive at …
https://www.osc.ny.gov/retirement/publications/1822/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you become permanently disabled (disability retirement benefits); Benefits your …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoli