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State Comptroller DiNapoli Releases Local Government Audits
… revenues of more than $8,400 were deposited between 26 and 59 days after collection. Town of Westford – Financial …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsChild Care Assistance – Federal Funding and New York
… $12.9 billion in spending from April 2015 through March 2025. In SFY 2025, federal funding totaled more than $1.1 billion, … Of the 150,749 children receiving CCAP services in January 2025, 63 percent were in New York City (95,124). Outside of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceOvertime Compensation – Legacy Reporting
… be paid for additional hours worked beyond one’s regular schedule and payment must be at a greater rate than one’s … and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, … pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered overtime. It is only …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationChallenging a Determination – State Police Plan
… law, you will not receive a benefit. If you believe that your benefit has been incorrectly denied or improperly … benefit denied can request a hearing: Online: Sign in to your Retirement Online account , click on “Make a … us at 866-805-0990 (518-474-7736 in the Albany, New York area). …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… of three), if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 … not be included in your FAS: Unused sick leave (payment for over 165 days is included for State Police members); Payments made as a result of … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… For Tier 6 members, it is the average of your highest 60 consecutive months of earnings. This is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment (maximum of …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payments …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payments …
https://www.osc.ny.gov/retirement/publications/1822/overviewDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
The estimated value of the New York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 New York State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … Determine whether Greenwood Lake Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued liability reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110East Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials procured …
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)
… – pdf] Audit Objective Determine whether Roslyn Union Free School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment. Key … manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently detailed, …
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)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales …
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)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and …
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)
… attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …
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)
… the civil office provided additional oversight. We tested 147 receipts totaling $14,592 from January 1, 2012 through …
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)
… adequate records to properly account for BID funds. BID charges exceeded the statutory limit for 11 of the past 13 … the manner in which the DMA uses BID funds. Levy BID charges in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsOdessa-Montour Central School District – Financial Condition (2016M-71)
… revenues, expenditures, reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets … the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71