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Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

South Jefferson Central School District – Payroll (2024M-31)

… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

Overview – Special 20- and 25-Year Plans

… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, … be beneficial for every member . Before submitting a plan election form, it’s important to speak with a NYSLRS …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overview

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection services … Waterford Volunteer Fire Department Cash Disbursements 2015M78 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited … Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

CUNY Bulletin No. CU-609

… Assistant Campus Security Assistant Student Aide Rate in effect is less than: $13.50 $13.50 $13.50 $13.00 OSC Actions … Pay Period 21C For eligible employees whose hourly rate in effect on or after the payment effective date is less than …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employees

State Comptroller DiNapoli Releases Municipal Audits

… the former superintendent was arrested and charged with second degree obstructing governmental administration for destroying …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … 2022. The board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors … were not always supported or authorized prior to payment. Auditors reviewed 171 disbursements totaling …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0

V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance

… when a separate GL BU may be warranted. Created by statute – If an organizational entity has been created by statute, then it may be a candidate for a GL BU. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbu

State Agencies Bulletin No. 1975

… State Agencies Bulletin No 1975 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wage

Local Government – 2022 Financial Condition Report

… local government expenditures, often as a result of the closure of buildings (including school buildings) or programs …

https://www.osc.ny.gov/reports/finance/2022-fcr/local-government

Town of Lockport – Justice Court (2018M-36)

… and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were inadequate and unreliable, the Court’s bail … $54,000 that were more than six years old. The Justices did not ensure that all tickets were properly disposed in a …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

… extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did … extra-classroom activity fund policy to provide specific guidance for the financial management and recordkeeping of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135

Smithtown Central School District – Capital Projects (2016M-202)

… The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools … specific information that would assist Board members in determining the status of each capital project. Of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202

Moravia Central School District – Cafeteria Operations (2016M-4)

… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … $588,000. Key Findings District officials did not perform a cost-per-meal analysis and did not always consider past productions when planning future meals, which contributed to the cost of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4

Obtaining Information about a Member’s Benefits – Divorce and Your Benefits

… by subpoena. In accordance with New York State Civil Practice Law and Rules Section 2307, a Subpoena Duces Tecum … State of New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for …

https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefits

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… July 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which … East Aurora Union Free School District High School ExtraClassroom …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom