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Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … levels and indicates when reserve balances will be used to finance related costs. … Watertown City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Byron – Procurement (2024M-11)
… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Annually perform a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / … Internal Control And Internal Audit Requirements (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office … Control in the Federal Government (Green Book) Provides a framework that incorporates the increasing use of …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … As of Sept. 30, the Fund had 42.01% of its assets invested in publicly traded equities. The remaining Fund assets by … and real assets (13.32%) and credit, absolute return strategies, and opportunistic alternatives (8%). The Fund’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Earlville – Collections (2024M-128)
… issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each … 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed receipt records and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Employer E-News Archive — 2025
The latest Retirement System news for NYSLRS employers
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Contact Information
… you for your email. We have received your email. Return to Contact Us Page … Receive Message …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationeLearning Videos and Resources
… Contact Reports Processing Unit at [email protected] Using OUF’s Excel Template Video Resources from this Video Excel …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOvertime Compensation – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationWashington 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)
… 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-283Overview – En-Con Police Officers Plan
… following types of payments are not considered regular compensation and, in most cases, will not be included in … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not … to 15 percent of your salary. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1822/overviewComptroller DiNapoli Releases School District Audits
… Professional Services (2019M-95) The board did not comply with the law and use a competitive request for proposal (RFP) … also found that district officials did not always comply with district policy to procure professional services. In …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Challenging a Determination – State Police Plan
… Online account , click on “Make a Request” on the top right of your page, then follow the prompts. By email: …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determination