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Chappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… multiyear planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. … Educational Services BOCES Multiyear Planning and Software Management 2016M249 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesChild Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a member’s … be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS can … spousal maintenance if required by a DRO, but not child support. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceLump Sum Payments – Legacy Reporting
… service information to NYSLRS. After you have made final payments to the employee for any accrued unused, unpaid sick … etc. and submitted your monthly report with these final payments, complete and submit the Accrued Payments and Leave Credits page for the employee. Rev. 5/26 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsTax Cap Compliance
… General Information for Filing File tax cap compliance form online (Accessible only to filing entities) Property Tax Filing website Enrollment Instructions [pdf] Instructions for reporting tax cap compliance data [pdf] … 1. Questions related to completing the Tax Cap Compliance form – Select option 3. Email us at [email protected] …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials … Determine whether the Town of Highlands Town Board Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Rhinecliff Fire District – Board Oversight (2024M-154)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML) sections 806, 808 and 39, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154CUNY Bulletin No. CU-440
… Increase. Affected Employees Employees represented by SEIU in Bargaining Unit S6 Effective Date(s) Paychecks dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-440-service-employees-international-union-seiu-local-300-duesState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered to repay …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… Findings While leave accrual balances were accurate, not all leave taken is properly supported or approved. Records … develop and implement written procedures to ensure that all leave requests are properly approved before the leave is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processAutomatic Orders – Divorce and Your Benefits
… Orders place no restrictions or limitations on NYSLRS and cannot be used to restrain NYSLRS and its personnel from performing any statutory duties. …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… Central Islip Union Free School District Claims Audit Process 2018M170 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170CUNY Bulletin No. CU-458
… Increase. Affected Employees Employees represented by SEIU in Bargaining Unit S6 Effective Date(s) Institution paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-458-service-employees-international-union-seiu-local-300-duesState Agencies Bulletin No. 1139
… Employees Employees represented by PBA of NYS, Inc. in Bargaining Unit 31 Effective Date(s) Paychecks dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1139-police-benevolent-association-new-york-state-inc-dues-and-agency-shopSherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … audit all claims prior to payment. According to a District official, historically the Board appoints one of the … agreed with our findings and recommendations and indicated they will initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… that improper or unsupported payments could have been made and may not have been detected and corrected and that District officials paid more for goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Overview – Employer Contributions and Rates
Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost contribution rates are issued annually
https://www.osc.ny.gov/retirement/employers/contributions/overview