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Overview – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Your pension is based on your years of credited service and your final average …

https://www.osc.ny.gov/retirement/publications/1511/overview

Overview – Police and Fire Plan

… Your pension is based on your years of credited service and your final average …

https://www.osc.ny.gov/retirement/publications/1512/overview

Internal Control

… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …

https://www.osc.ny.gov/state-agencies/guidance/internal-control

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

State Comptroller DiNapoli Releases Local Government Audits

… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-audits

Brushton-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-340

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Village of Earlville – Collections (2024M-128)

… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

Dutchess County – Contract Monitoring (2023M-142)

… required contract progress, outcome and budget reports detailing services rendered were provided in accordance with … ensuring supporting documentation from County departments detailing project progress and outcome and services rendered …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

Border City Fire District – Board Oversight (2024M-137)

… all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Olean City School District – Financial Management (2016M-210)

… Purpose of Audit The purpose of our audit was to review the District’s financial … The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210

Watertown City School District – Financial Condition (2016M-85)

… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates … Watertown City School District Financial Condition 2016M85 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85

City of Utica – Parking Violation Enforcement and Collection (2015M-219)

… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219

Town of Byron – Procurement (2024M-11)

… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … Determine whether the Town of Byron Town officials complied with New York State General …

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11

Garden City Union Free School District – IT Asset Management (2023M-161)

… invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

East Meadow Union Free School – Overtime (2022M-118)

… employees may have worked unnecessary overtime. As a result, the increased overtime will also increase the … Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a realistic Department overtime budget and monitor it …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118