Search

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Irvington Union Free School District – Fixed Assets (2022M-89)

… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to … in the fixed asset records. Eight assets were disposed of without Board authorization. The assets included kitchen …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Accounts Payable Advisory No. 22

… or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Newark Central School District – Employee Benefits (2024M-40)

… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

Hammondsport Central School District – Investment Program (2024M-63)

… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

City of Middletown – Payroll and Leave Benefits (2024M-26)

… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

CUNY Bulletin No. CU-396

… Purpose To provide agencies with procedures for processing payment of … regarding eligibility criteria should be directed to the University Manager of Payroll Systems and Operations … Office. Questions about this Bulletin may be directed to your Payroll Auditor. … This bulletin provides agencies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differential

CUNY Bulletin No. CU-363

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differential

Service Credit – Divorce and Your Benefits

… service credit earned during the marriage will be credited to the spouse even if purchased after the marriage ends. … credit for each year of credited service at retirement, up to a maximum of two additional years (Article 19 of the … will not allocate a portion of the additional service to the ex-spouse if the DRO defines the numerator (marital …

https://www.osc.ny.gov/retirement/members/divorce/service-credit

State Comptroller DiNapoli Releases Municipal Audits

… was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … paid $300,000 during the audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement detailing the services to be provided and the basis for the payment. Track state and …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. … $36,809. In addition, district officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear … totaling $163,233 without an approved purchase order prior to the purchase being made. Kingston Housing Authority – …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0

Earnings Limits

… of your final average earnings (FAE) , which is used to determine your NYSLRS pension, may be limited. If you earn … federal law and periodically adjusted for inflation. Refer to the table below for the maximum amount of earnings that … The amount cannot exceed the Governor’s salary. Refer to the table below for the maximum amount of earnings that …

https://www.osc.ny.gov/retirement/members/earnings-limits

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. … Determine whether Recreation …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

CUNY Bulletin No. CU-583

… by the International Brotherhood of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-and

CUNY Bulletin No. CU-324

… Deduction Amount Broadcast Associate (FT & H) $29.30 Radio and TV Operator $29.30 Employees in Bargaining Unit TP …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-local

Accounts Payable Advisory No. 27

… a corresponding invoice has been received. The Guide to Financial Operations (GFO), Chapter XII, Section 5.G - … and Accounting Dates on Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work … with the employee organization of the police officers to clarify language in future collective bargaining …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298