Search
Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not limited to, accounts for former employees and substitute teachers that were never …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85New York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll …
https://www.osc.ny.gov/state-agencies/payrollComparison of ERS Benefits
… comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: … 3% of gross salary for all years of public service except: State Correction Officers whose contributions are limited to … years. Uniformed Court and Peace Officers (UCPOs) employed by the Unified Court System, who contribute 4% for all years …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeAvailable Options – Article 14 Benefits
… payment methods. These requests must be outlined in detail by you and then approved by us for legal and actuarial soundness. *If you elect this …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsComptroller DiNapoli Releases School District Audits
… system of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to determine if these procedures were being followed …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Examples – Article 14 Benefits
… not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a … percent for each of the 5 years the benefit begins prior to his or her early retirement age of 60). Example: A member … not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a …
https://www.osc.ny.gov/retirement/publications/1644/examplesEligibility, the Benefit and Filing – New Career Plan
… of creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, … your benefit will also include an annuity purchased by those contributions and the interest earned. The … (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… balance, which has substantially dwindled over the past six fiscal years. District officials did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesDiNapoli: State Pension Fund Releases Annual Investment Return
… “Recent months have been trying for investors, but thanks to the state pension fund’s diverse investments, members, … increases, but the state pension fund is well positioned to weather these storms.” The Fund's value reflects … inflation, age of retirement and mortality. Integral to the Fund’s strength have been the state and local …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … excessive level. The board did not always seek competition for professional services or have adequate written agreements for the services provided. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … billion of refundings as follows: $8.04 billion scheduled for July, $5.56 billion of which is for new money purposes and $2.48 billion of which is for …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases School District Audits
… an average of $357,000 of fund balance that was not used to finance operations. The district could not demonstrate a … have not adopted adequate security policies and procedures to safeguard IT assets. In addition, employees stored … insurance buyouts that they may not have been entitled to during the audit period and the health insurance buyout …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Orange Lake Fire District – Budgeting Practices (2015M-146)
… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Rockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368