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Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328State Comptroller DiNapoli Releases Local Government Audits
… parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, … the necessary information to assess the town’s financial position. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsOvertime Compensation – Legacy Reporting
… Overtime paid at time and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime that is paid directly by a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … Families (TANF) block grant and $838 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceChallenging a Determination – State Police Plan
… on the top right of your page, then follow the prompts. By email: Email the Hearing Administration … your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can be reached during … or call 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
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… average of your highest 60 consecutive months of earnings. This is usually your years of employment immediately before …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… is based on your years 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 … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
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
… labor market, inflation and uncertain federal policy warn of turbulence ahead. Our diversification strategy, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterPride 2022
… Inn and ignited the modern movement for equality for all. This year, Comptroller DiNapoli will host his third annual Pride celebration at this historic location and honor prominent LGBTQ New Yorkers … of color in upstate and western New York About Pride Month Each June, Pride month honors the anniversary of the …
https://www.osc.ny.gov/pride-2022Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… complete report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and … Determine whether Greenwood Lake Union Free School District District officials …
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)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
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 …
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)
… name, for 175 devices; and model information for 201 devices. Without recording device serial numbers and …
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 separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where … statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the …
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)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
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)
… the same 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)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding …
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)
… of Audit The purpose of our audit was to determine whether City officials properly accounted for and monitored the … April 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283