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Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Hewlett Bay Fire District
… over information technology for the period January 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers … Key Findings The District’s procurement policy does not require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did … multiyear financial and capital plans that would define how unrestricted fund balance would be used. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District finances by adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing collection …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… enrollment and billing process for the period July 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board … residency. However, we found nine students’ files did not contain the required proof of residency; three instances …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … balance was not needed in the annual budgets for the past three years because District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… District’s financial condition for the period July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, … percent legal limit during the same period. The Board has not developed a written policy that states the optimal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Village of Savona – Board Oversight (2015M-328)
… 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328State 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
… . What Constitutes Overtime Payments? For compensation to be classified as “overtime,” it must be paid for … , and meets other requirements, is pensionable and needs to be reported to NYSLRS. This includes special duty assignments that …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationChild Care Assistance – Federal Funding and New York
… Development Block Grant and the Child Care Entitlement to States. In recent years, pandemic relief funding has also … 2018 represent the shifting of expenses originally applied to the TANF grant in order to meet federal regulations requiring matching or maintenance …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceChallenging a Determination – State Police Plan
… calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your … benefit denied can request a hearing: Online: Sign in to your Retirement Online account , click on “Make a Request” …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… when your earnings were highest. This is usually the last three years of employment. If the earnings in any year included in the FAS period exceed the average of … earned in the FAS period; Longevity payments (maximum of three), if earned in the FAS calculation; and Payment for up …
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
… and effective management strongly positions the Fund to ensure that state and local government employees will … by the Fund in 2009 as part of his ongoing efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarter