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Village of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Ensure all inputs including final salaries that drive the separation payment calculation spreadsheet are …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… Section 123. Key Recommendations The Clerk should: Deposit all collections within the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as specified in …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Garden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town of Hempstead in … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… We found 36 transportation employees were paid 741 hours, totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Honeoye Central School District – Payroll (2015M-277)
… process for the period July 1, 2014 through October 1, 2015. Background The Honeoye Central School District is … of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsMoriah 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 … internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsSaratoga County Water Authority – Water Charges (2016M-357)
… acquire, construct, operate and maintain wholesale water supply production and distribution facilities for the benefit of the municipal and commercial customers. The Authority is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … and provides fire protection services for portions of the Towns of Greenfield and Wilton in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty … not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 were not included on the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Corfu - Sewer Operations (2018M-133)
… audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133New Hyde Park Fire District - Payroll (2018M-165)
… did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165SUNY Bulletin No. SU-313
… calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $32,438 or more is 1% of the adjusted biweekly gross. There is no …
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-changesAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an … ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 … be payable. This vested benefit is also payable if you die within one year of leaving covered service but were …
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 … Benefit Estimate Your Pension Benefit Milestones on the Way to Retirement Retirees: Questions About Your Pension … The latest Retirement System news for NYSLRS members and …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026State Comptroller DiNapoli Releases Municipal & School Audits
… and allowed a member to handle hall rental revenue. Border City Fire District – Board Oversight (Seneca County) … fire department chief, who was also a director of the Border City Hose Company, entered into an unauthorized … received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0