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Corinth Central School District – Financial Condition (2015M-68)
… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Partial Lump Sum Payment – State Police Plan
… receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your first pension … month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or 25-year plan; Have …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… services to disabled preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC … by our audit. The disallowances include $138,136 in personal services and $99,790 in other-than-personal services. The personal service disallowances …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Annual IDA Report
… total value of over $140 billion in fiscal year end (FYE) 2024, an increase of 3.5% or $4.7 billion from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… County) Auditors found that claims were not properly audited before payment. As a result, there was an increased … certain claims were not adequately supported or properly audited and approved before payment. Of the 300 claims … approximately $588,000 were paid without evidence of being audited or reviewed by the board, claims totaling …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsSolvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Pearl River Fire District – Purchasing (2016M-407)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… expedited checks have been issued so far, totaling $48 million, with an average payment of $229. DiNapoli now returns on average over $2 million in unclaimed funds each day. Unclaimed funds are … said . “Since the program was implemented in 2025, $48 million in unclaimed funds was returned to New Yorkers …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
East Quogue Union Free School District Selected Payroll Practices and Information Technology 2014M44
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public … Your vested benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach retirement age, you will be entitled to a …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Forest Rangers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach retirement age, you will be entitled to a …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal … Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mPrattsburgh Central School District – Tax Collection (2016M-122)
… The District, which operates one school with approximately 400 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122State Comptroller DiNapoli Releases Municipal & School Audits
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. The district … did not maintain a complete and current capital asset list. Auditors were unable to definitively locate 32 of 35 … unneeded user accounts. Town of Sempronius – Real Property Tax Exemptions Administration (Cayuga County) The assessor …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mCarthage Central School District - Financial Condition (2018M-93)
… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next … of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund … as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93State Agencies Bulletin No. 1964
… Once approved, OSC’s Bureau of State Payroll Services will replace a payroll check through the Statewide Financial … Check Notification Report. Note : This process does not replace the AC 3197 , Direct Deposit Delete/Reversal process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 – June 30, 2025 … and report financial transactions in a timely and accurate manner to enable informed decision-making by the board of … report all financial transactions in a timely and accurate manner. As a result, adequate financial records were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118