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Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and reported. … Town of Alexandria Justice Court Time and Attendance and Court Operations 2017M284 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsChild 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-assistanceFinal Average Salary – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1822/overviewPride 2022
… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …
https://www.osc.ny.gov/pride-2022Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Treasurer (the Chair’s spouse) is employed as a part-time sales representative. The Treasurer has not filed the annual update …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Greece Central School District – Procurement of Professional Services (2024M-129)
… professional services were procured in the most economical way and without favoritism. Of the 51 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
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-accrualsVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… real estate and real assets (14.0%), and credit, absolute return strategies, and opportunistic alternatives (8.9%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11LaFargeville Central School District – Financial Condition (2016M-216)
… budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Service Retirement Benefit – Forest Rangers Plan
… You may retire at any age after completing 25 years of forest ranger service. Or, you may qualify for a service … if you reach age 60 before having served 25 years as a forest ranger. The Benefit With 25 years of creditable … will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitService Retirement Benefit – State University Police Plan
… service. Your total benefit may not exceed one-half (50 percent) of your FAS. Filing The Application for Service Retirement (RS6037) must be on file …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitSOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … Tuition Assistance Program Still Meeting Need? , February 2026 Violent and Disruptive Incidents and Bullying in New York Schools , February 2026 School Districts: Lead in Water: Testing and Reporting …
https://www.osc.ny.gov/somos