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Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours … recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsState Comptroller DiNapoli Releases Local Government Audits
… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard … did not provide the board with the necessary information to assess the town’s financial position. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsOvertime Compensation – Legacy Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime that is paid directly by a member’s participating public employer , and meets other requirements, is …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationChallenging a Determination – State Police Plan
… can only be paid if they are authorized by law. If you do not meet all the eligibility requirements established by …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1822/overviewDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterPride 2022
… time for reflecting on the history of the LGBTQ movement, while also looking ahead and organizing to overcome barriers …
https://www.osc.ny.gov/pride-2022Le Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Odessa-Montour Central School District – Financial Condition (2016M-71)
… fund balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… complete report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) … Determine whether Greenwood Lake Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsEast Aurora Union Free School District - Procurement (2023M-125)
… services. As a result, goods and services were purchased without the benefit of competition, resulting in the … were obtained for 48 purchase and public works contracts (100 percent of tested contracts) totaling $443,734. Procured … (12 percent of tested purchases) totaling $63,433 without obtaining competitive bids as required by GML. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently … list included at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset … including manufacturer name, for 175 devices; and model information for 201 devices. Without recording device …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… was supported and accurate. Never publicly disclosed his involvement with the banquet hall or this conflict of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… professional services were procured in the most economical way and without favoritism. Of the 51 professional service … 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … helps assure taxpayers that procurements are made in their best interest. Recommendations The report includes three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283