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Middle Country Central School District – Financial Management (2016M-121)
… 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town of … Middle Country Central School District Financial Management 2016M121 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were properly approved and … Key Recommendation Ensure that the Treasurer adheres to the bylaws when making disbursements by requiring that …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… If you die while in service, after becoming eligible to retire, an alternative death benefit may be payable. This … as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsMember & Retiree E-News Archive — 2026
… For the latest retirement news and information, subscribe to … Working After Retirement—Earnings Limit Members: Saving for Retirement … The latest Retirement System news for NYSLRS members and retirees …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026SUNY Bulletin No. SU-313
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseCUNY Bulletin No. CU-705
… Purpose The purpose of this bulletin is to notify CUNY agencies of health benefits rate changes. … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesState Comptroller DiNapoli Releases Municipal & School Audits
… and deposit all money as required and allowed a member to handle hall rental revenue. Border City Fire District – … bylaws. Certain officers hindered the treasurer’s ability to perform his fiscal responsibilities by designating … The claims auditor did not properly audit all claims prior to payment. Of the 2,943 claims totaling $23.7 million, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Pension Fund Value $206.9 Billion
… best managed pension plans in the nation. The strength and stability of our state’s pension fund is good news for … of Fund’s Total Investments Domestic Equities 13.94% 36.6% Core Fixed Income 2.05% 16.8% Non-US Equities 17.02% 15.2% … Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed Income 5.23% 1.7% Opportunistic Alternatives …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionReal Estate Advisory Committee
… Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves of a proposed mortgage or real estate investment, the investment will not … of the Investment Advisory Committee reviews proposed mortgage and real estate investments …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeII.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXVII.2 Overview – XVII. Lapsing Appropriations
… day. SUNY and CUNY State Operations and SUNY Aid to Localities appropriations lapse after close of business … day if March 31 falls on a non-business day. Guide to Financial Operations REV. 08/19/2016 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected … of acquisition Method of depreciation Estimated useful life Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code Historical code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and … requiring employees to pick up their payroll statements in person). Key Recommendations Segregate payroll duties or … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationVillage of Deposit – Claims Auditing (2023M-173)
… approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Preble – Non-Payroll Disbursements (2023M-17)
town preble audit nonpayroll disbursements
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded and … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility