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Overview – State Police Plan

… Your pension is based on your years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three … cases, certain restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as … more contained signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish policies and procedures to ensure that all disbursements are properly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)

… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182

Village of Liberty – Budget Review (B4-14-9)

… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings Based … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… to ensure that all cash collections are properly recorded and accurately accounted for. Those controls included policies and procedures that provided guidance to Library staff … performing daily cash counts, preparing deposit slips, and safeguarding cash. Board procedures also adequately …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Alexandria Central School District – Financial Condition (2016M-5)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

Watervliet City School District – Fiscal Stress (2014M-149)

… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to properly monitor capital …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

City of Elmira – Financial Condition (2017M-90)

… Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is … was not reported timely during the fiscal year, and annual financial reports were not filed on time with OSC. … deficits from 2013 through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Eldred Central School District – Budget Review (B4-15-3)

… The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year … for the items noted, we found the significant revenue and expenditure projections are reasonable. The proposed … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

DiNapoli: Local Sales Tax Collections Grew 5.1% in November

… $815 million, an increase of 5.8%, or $45 million. County and city collections in the rest of the state totaled $887 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and the amounts are based on estimates of what …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-november

Churchville-Chili Central School District – Financial Management (2015M-354)

… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … annual reserve report that includes the reserve balances and planned uses, but does not address the establishment of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

Brocton Central School District – Claims Audit (2023M-15)

… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Morris Central School District – Fund Balance Management (2023M-47)

… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… Over $3 billion in better than projected revenue and $2.4 billion allocated but not spent on asylum seekers … 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also … schools, overtime, special education, school nurses and rental assistance in the current fiscal year only, a …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

Wallace Fire District – Board Oversight (2024M-126)

… that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use … monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent on the anticipated project … not ensure an itemized project budget outlining revenues and expenditures was maintained in the accounting records. …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

SUNY Bulletin No. SU-52

… payments. Affected Employees Inactive employees (and leave without pay) with active deductions in bargaining … the employee's deductions on the general deduction panel and also verify the retirement panel. This action is required … job record, agencies must verify the general deduction and retirement panels and cancel or initiate appropriate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-are